The following trial balance of Whispering Winds Corp. does not balance. Your review of the ledger reveals that each account has a normal balance. You also discover the following errors. 1. The totals of the debit sides of Prepaid Insurance, Accounts Payable, and Utilities Expense were each understated $100. 2. Transposition errors were made in Accounts Receivable and Service Revenue. Based on postings made, the correct balances were $2,470 and $8,860, respectively. 3. A debit posting to Salaries and Wages Expense of $200 was omitted. 4. A $1,000 cash dividend was debited to Common Stock for $1,000 and credited to Cash for $1,000. 5. A $480 purchase of supplies on account was debited to Equipment for $480 and credited to Cash for $480. 6. A cash payment of $670 for advertising was debited to Advertising Expense for $67 and credited to Cash for $67. 7. A collection from a customer for $570 was debited to Cash for $570 and credited to Accounts Payable for $570. Prepare a correct trial balance. (Hint: It helps to prepare the correct journal entry for the transaction described and compare it to the mistake made.) Supplies Salaries and Wages Expense 4370 Advertising Expense \begin{tabular}{|r||} \hline 930 \\ \hline \end{tabular} Utilities Expense \begin{tabular}{|r|} \hline 800 \\ \hline \end{tabular} Dividends Totals