The trial balance of Winter Co. does not balance: WINTER CO. Trial Balance June 30, 2021 Debit Credit Cash $2,833 Accounts receivable 1.990 Supplies 532 Equipment $7.875 Accounts payable 2,573 Unearned revenue 1,847 F. Winter, capital 11,221 F. Winter, drawings 801 Service revenue 3,475 Office expense 978 Salaries expense 2.977 $11.958 $25,144 Your review of the ledger reveals that each account has a normal balance. You also discover the following errors: 1. Cash received from a customer on account was debited to Cash for $860 and Accounts Receivable was credited for the same amount. The actual collection was $680. 2. The purchase of supplies on account for $350 was recorded as a debit to Equipment for $350 and a credit to Accounts Payable for $350. 3. Services of $860 were performed on account for a client. Accounts Receivable was debited for $86 and Service Revenue was credited for $860. 4. A debit posting to Office Expense of $510 was not done. 5. A payment on account for $605 was credited to Cash for $605 and debited to Accounts Payable for $506. 6. The withdrawal of $390 cash for Winter's personal use was debited to Salaries Expense for $390 and credited to Cash for $390. 7. A transposition error (reversal of digits) was made when copying the balance in Service Revenue to the trial balance. The correct balance recorded in the account was $4,375. 8. The general ledger contained a Prepaid Insurance account with a debit balance of $647