The following trial balance of Swifty Co. does not balance.

SWIFTY CO.

TRIAL BALANCE

JUNE 30, 2020

Debit Credit

Cash $3,003

Accounts Receivable $3,108

Supplies 933

Equipment 3,933

Accounts Payable 2,799

Unearned Service Revenue 1,333

Common Stock 6,133

Retained Earnings 3,133

Service Revenue 2,513

Salaries and Wages Expense 3,533

Office Expense 1,073

Totals $13,913 $17,581

Each of the listed accounts should have a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors.

1. Cash received from a customer on account was debited for $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750.

2.The purchase of a computer printer on account for $633was recorded as a debit to Supplies for $633and a credit to Accounts Payable for $633.

3.Services were performed on account for a client for $890. Accounts Receivable was debited for $890and Service Revenue was credited for $89.

4.A payment of $70for telephone charges was recorded as a debit to Office Expense for $70and a debit to Cash for $70.

5.When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $458 was performed prior to June 30 (related to Unearned Service Revenue).

6.A debit posting to Salaries and Wages Expense of $803was omitted.

7.A payment on account for $206was credited to Cash for $206and credited to Accounts Payable for $260.

8.A dividend of $708was debited to Salaries and Wages Expense for $708and credited to Cash for $708.

correct trial balance.

SWIFTYCO.

Trial Balance

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Month Ended June 30, 2020

June 30, 2020

Year Ended June 30, 2020

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Totals

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