The trial balance of Winter Co. does not balance:

WINTER CO. Trial Balance June 30, 2017
	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 Winters 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.

Prepare a correct trial balance.