The trial balance of Red House Painters shown below does not balance.

The trial balance of Red House Painters shown below does not balance RED HOUSE PAINTERS Trial Balance June 30, 2015 Debit Credit $2,780 7,420 600 8,300 Cash Accounts Receivable Supplies Equipment Accounts Payable Common Stock Dividends Service Revenue Salaries and Wages Expense Maintenance and Repairs Expense Totals $ 9777 1,952 1,300 15,200 3,800 1,600 $25,800 $26,929 An examination of the ledger and journal reveals the following errors: 1. 2. 3. 4. 5. 6. 7. Each of the above listed accounts has a normal balance per the general ledger Cash of $270 received from a customer on account was debited to Cash $720 and credited to Accounts Receivable $720 A dividend of $400 was posted as a credit to Dividends $400 and credit to Cash $400 A debit of $300 was not posted to Salaries and Wages Expense 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 Services were performed on account for a customer, $510, for which Accounts Receivable was debited $510 and Service Revenue was credited $51 A payment on account for $235 was credited to Cash for $235 and credited to Accounts Payable for $253