The trial balance of Watteau Co. does not balance.

WATTEAU CO. TRIAL BALANCE JUNE 30, 2014
		Debit			Credit
Cash					$3,365
Accounts Receivable		$3,726
Supplies		1,295
Equipment		4,295
Accounts Payable					3,161
Unearned Service Revenue		1,695
Common Stock					6,495
Retained Earnings					3,495
Service Revenue					2,875
Salaries and Wages Expense		3,895
Office Expense		1,435
Totals		$16,341			$19,391

Each of the listed accounts should have a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors.

1.		Cash received from a customer on account was debited for $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750.
2.		The purchase of a computer printer on account for $995 was recorded as a debit to Supplies for $995 and a credit to Accounts Payable for $995.
3.		Services were performed on account for a client for $890. Accounts Receivable was debited for $890 and Service Revenue was credited for $89.
4.		A payment of $560 for telephone charges was recorded as a debit to Office Expense for $560 and a debit to Cash for $560.
5.		When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $820 was performed prior to June 30 (related to Unearned Service Revenue).
6.		A debit posting to Salaries and Wages Expense of $1,165 was omitted.
7.		A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.
8.		A dividend of $1,070 was debited to Salaries and Wages Expense for $1,070 and credited to Cash for $1,070.

Prepare a correct trial balance.