The trial balance of Berkah shown below does not balance.

Berkah Company

Trial Balance

June 30, 2017

DebitCredit

Cash................................................................................................... 2,600

Accounts Receivable......................................................................... 7,600

Supplies............................................................................................. 600

Equipment.......................................................................................... 8,300

Accounts Payable.............................................................................. 9,766

Share Capital-Ordinary...................................................................... 1,952

Dividends........................................................................................... 1,500

Service Revenue............................................................................... 15,200

Salaries and Wages Expense............................................................ 3,800

Maintenance and Repairs Expense.................................................. 1,600

Totals........................................................................................ 26,00026,918

An examination of the ledger and journal reveals the following errors:

1.Each of the above listed accounts has a normal balance per the general ledger.

2.Cash of 170 received from a customer on account was debited to Cash 710 and credited to Accounts Receivable 710.

3.A dividend of 300 was posted as a credit to Dividends, 300 and credit to Cash 300.

4.A debit of 120 was not posted to Salaries and Wages Expense.

5.The purchase of equipment on account for 700 was recorded as a debit to Maintenance and Repairs Expense and a credit to Accounts Payable for 700.

6.Services were performed on account for a customer, 310, for which Accounts Receivable was debited 310 and Service Revenue was credited 31.

7.A payment on account for 225 was credited to Cash for 225 and credited to Accounts Payable for 252.

Instructions: Make correct trial balance.