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This trial balance of Sunland Company does not balance. Credit $ 6,090 Study 6,686 SUNLAND COMPANY Trial Balance June 30, 2017 Debit Cash Accounts Receivable

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This trial balance of Sunland Company does not balance. Credit $ 6,090 Study 6,686 SUNLAND COMPANY Trial Balance June 30, 2017 Debit Cash Accounts Receivable $ 6,190 Supplies 2,750 Equipment 6,000 Accounts Payable Unearned Service Revenue 3,150 Common Stock Dividends 800 Service Revenue Salaries and Wages Expense 3,450 Utilities Expense 985 $23,325 12,000 6,480 $31,256 Each of the listed accounts has 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 $760, and Accounts Receivable was credited for the same amount. The actual collection was for $706. 2. The purchase of a printer on account for $340 was recorded as a debit to Supplies for $340 and a credit to Accounts Payable for $340, 3. Services were performed on account for a client for $900. Accounts Receivable was debited for $90 and Service Revenue was credited for $900. 4. A debit posting to Salaries and Wages Expense of $775 was omitted 5. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260. 6. Payment of a $600 cash dividend to Sunland Company's stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600. Prepare the correct trial balance. (Hint: All accounts have normal balances.) SUNGAI CUMA Trial Balance June 30, 2017 Debit Credit Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue borlig UJOTID UUUUUUUUUUUU Common Stock Dividends Service Revenue Salaries and Wages Expense Utilities Expense

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