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 $$430$ and Accounts Receivable was credited for the same amount. The actual collection was $$340.$

$2.$ 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 $$800$ were performed on account for a client. Accounts Receivable was debited for $$80$ and Service Revenue was credited for $$800.$

$4.$ A debit posting to Office Expense of $$490$ was not done.

$5.$ A payment on account for $$403$ was credited to Cash for $$403$ and debited to Accounts Payable for $$304.$

$6.$ The withdrawal of $$390$ cash for Smith$$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 $$4,330.$

$8.$ The general ledger contained a Prepaid Insurance account with a debit balance of $$630.$

Prepare a correct trial balance.

SMITH CO$.$

Trial Balance