The following trial balance of Waterway Co. does not balance. WATERWAY CO. TRIAL BALANCE JUNE 30, 2020 Debit Credit Cash $3,259 Accounts Receivable $2,852 Supplies 1,189 Equipment 4,189 Accounts Payable 3,055 Unearned Service Revenue 1,589 Common Stock 6,389 Retained Earnings 3,389 Service Revenue 2,769 Salaries and Wages Expense Office Expense 3,789 Totals 1,329 $14,937 $18,861 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. 3. 4. 5. The purchase of a computer printer on account for $889 was recorded as a debit to Supplies for $889 and a credit to Accounts Payable for $889. Services were performed on account for a client for $990. Accounts Receivable was debited for $890 and Service Revenue was credited for $89. A payment of $70 for telephone charges was recorded as a debit to Office Expense for $70 and a debit to Cash for $70. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $714 was performed prior to June 30 (related to Unearned Service Revenue). 6. A debit posting to Salaries and Wages Expense of $1,059 was omitted. 7. 8. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260. A dividend of $964 was debited to Salaries and Wages Expense for $964 and credited to Cash for $964. Prepare a correct trial balance. Cash Accounts Receivable Supplies Equipment Accounts Payable Uneemed Service Revenue Common Stock Dividenda Retained Earnings Service Revenue Salaries and Wages Expense Office Expense Totals WATERWAY CO. Trial Balance June 30, 2020 Debit Credit $ 3359 $ 2670 476 4902 2589 964 1051 6389