The following trial balance of Whispering Co. does not balance. Credit $3,131 WHISPERING CO. TRIAL BALANCE JUNE 30, 2020 Debit Cash Accounts Receivable $2,970 Supplies 1,061 Equipment 4,061 Accounts Payable Unearned Service Revenue 1,461 Common Stock Retained Earnings Service Revenue Salaries and Wages Expense 3,661 Office Expense 1.201 Totals $14 415 2,927 6,261 3,261 2.641 $18,221 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 printed on account for $761 was recorded as a debit to Supplies for $761 and a credit to Accounts Payable for $761. Services were performed on account for a client for $890. Accounts Receivable was debited for $890 and Service Revenue was credited for $89. A payment of $65 for telephone charges was recorded as a debit to Office Expense for $65 and a debit to Cash for $65. When the Unearned Service Reverwun account was reviewed, it was found that service revenue amounting to $586 was performed prior to June 30 (related to Uneared Service Revenue). A debit posting to Salaries and Wages Expense of 5931 was omitted. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260. A dividend of $836 was debited to Salaries and Wages Expense for 5836 and credited to Cash for $836 3 4 5 6 2 8. Prepare a correct trial balance. WHISPERING CO. Trial Balance Debit Credit Totals