This trial balance of Sheridan Company does not balance. SHERIDAN COMPANY Trial Balance June 30, 2022 Debit Credit Cash $5,340 Accounts Receivable $5,440 Supplies 2,050 Equipment 5,250 Accounts Payable 5,857 Unearned Service Revenue 2,450 Common Stock 11,250 Dividends 800 Service Revenue 5,730 Salaries and Wages Expense 3,420 Utilities Expense 1,000 $20,410 $28,177 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 $750, and Accounts Receivable was credited for the same amount. The actual collection was for $570. 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 $800. Accounts Receivable was debited for $80 and Service Revenue was credited for $800. 4. A debit posting to Salaries and Wages Expense of $790 was omitted. 5. A payment on account for $207 was credited to Cash for $207 and credited to Accounts Payable for $270. 6. Payment of a $500 cash dividend to Sheridan Company's stockholders was debited to Salaries and Wages Expense for $500 and credited to Cash for $500. 7. The amounts for two accounts with normal balances were listed in the wrong column. SHERIDAN COMPANY Trial Balance Debit Credit