The trial balance does not balance

May 31, 2022 \begin{tabular}{lrr} & Debit & Credit \\ Cash & $5,140 & \\ Accounts Receivable & & $2,750 \\ Prepaid Insurance & 800 & \\ Equipment & 13,290 & \\ Accounts Payable & & \\ Unearned Service Revenue & 660 & \\ Common Stock & & \\ Service Revenue & 8,690 & \\ Salaries and Wages Expense & 4,300 & \\ Advertising Expense & & 12,990 \\ Utilities Expense & 800 & \\ \cline { 2 - 2 } & $33,680 & $22,530 \end{tabular} 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 $2,570 and $8,960, respectively. 3. A debit posting to Salaries and Wages Expense of $200 was omitted. 4. A $1,050 cash dividend was debited to Common Stock for $1,050 and credited to Cash for $1,050. 5. A $530 purchase of supplies on account was debited to Equipment for $530 and credited to Cash for $530. 6. A cash payment of $420 for advertising was debited to Advertising Expense for $42 and credited to Cash for $42. 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.)