Trial Balance June 30, 2025 Debit Credit Cash $ 3,090 Accounts Receivable $ 3,190 Supplies 800 Equipment 3,000 Accounts Payable 3,686 Unearned Service Revenue 1,200 Common Stock 9,000 Dividends 800 Service Revenue 3,480 Salaries and Wages Expense 3,600 Utilities Expense 910 $ 13,500 $ 19,256 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 $780, and Accounts Receivable was credited for the same amount. The actual collection was for $870. 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 $700 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 Washburn's stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600. 7. The amounts for two accounts with normal balances were listed in the wrong column. Instructions a) In the shaded areas above, discuss which accounts must be changed, and by how much, in order to correct the error. b) In the area below, enter the amounts for the corrected trial balance. WASHBURN CO. Trial Balance - CORRECTED June 30, 2025 Debit Credit Cash Value Accounts Receivable Value Supplies Value Equipment Value Accounts Payable Value Unearned Service Revenue Value Common Stock Value Dividends Value Service Revenue Value Salaries and Wages Expense Value Utilities Expense Value $ - 0 $ - 0