The trial balance of Blue Spruce Corp. shown below does not balance. Blue Spruce Corp. Trial balance May 31, 2020 Debit Credit Cash $5,690 Accounts Receivable $2,750 Prepaid Insurance 830 Equipment 13,840 Accounts Payable 6,340 Unearned Service Revenue 690 Common Stock 13,540 Service Revenue 8,690 Salaries and Wages Expense 4,330 Advertising Expense 970 Utilities Expense 800 $34.870 $23,600 it.com 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. Adebit posting to Salaries and Wages Expense of $200 was omitted 4. A $1,650 cash dividend was debited to Common Stock for $1,650 and credited to Cash for $1,650. 5. A $440 purchase of supplies on account was debited to Equipment for $440 and credited to Cash for $440. 6. A cash payment of $540 for advertising was debited to Advertising Expense for $54 and credited to Cash for $54. 7. A collection from a customer for $320 was debited to Cash for $320 and credited to Accounts Payable for $320. Prepare a correct trial balance. (Hint: It helps to prepare the correct journal entry for the transaction described and compare it to win the mistake made.)