The trial balance of the Cullumber Company shown below does not balance. CULLUMBER COMPANY Trial Balance June 30, 2022 Debit Credit Cash $6,900 Accounts Receivable 7,800 Supplies 500 Equipment 8.400 $13,400 1,906 1.400 Accounts Payable Common Stock Dividends Service Revenue Salaries and Wages Expense Maintenance and Repairs Expense 16,400 4,200 1,600 Totals $30,800 $31.706 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 $440 received from a customer on account was debited to Cash $520 and credited to Accounts Receivable $520. 3. Dividends of $300 paid to stockholders were posted as a credit to Dividends, $300, and a credit to Cash $300. 4. Salaries and Wages Expense of $300 was omitted from the trial balance. 5. The purchase of equipment on account for $710 was recorded as a debit to Maintenance and Repairs Expense and a credit to Accounts Payable for $710. 6. Services were performed on account for a customer, $530, for which Accounts Receivable was debited $530 and Service Revenue was credited $53. 7. A payment on account for $215 was credited to Cash for $215 and credited to Accounts Payable for $268. CULLUMBER COMPANY Trial Balance Debit Credit $ $