The following trial balance of Oakley NV does not balance.

Each of the listed accounts should have 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 ‚¬370, and Accounts Receivable was credited for the same amount. The actual collection was for ‚¬730.
2. The purchase of a computer printer on account for ‚¬500 was recorded as a debit to Supplies for ‚¬500 and a credit to Accounts Payable for ‚¬500.
3. Services were performed on account for a client for ‚¬890. Accounts Receivable was debited for ‚¬890 and Service Revenue was credited for ‚¬89.
4. A payment of ‚¬65 for telephone charges was recorded as a debit to Office Expense for ‚¬65 and a debit to Cash for ‚¬65.
5. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to ‚¬225 was performed prior to June 30.
6. A debit posting to Salaries and Wages Expense of ‚¬670 was omitted.
7. A payment on account for ‚¬206 was credited to Cash for ‚¬206 and credited to Accounts Payable for ‚¬260.
8. A dividend of ‚¬575 was debited to Salaries and Wages Expense for ‚¬575 and credited to Cash for ‚¬575.
Instructions
Prepare a correct trial balance.

Transcribed Image Text:

Oakley NV Trial Balance June 30, 2019 Credit Debit € 2,870 Cash € 3,231 Accounts Receivable Supplies 800 3,800 Equipment Accounts Payable 2,666 Unearned Service Revenue 1,200 Share Capital-Ordinary 6,000 Retained Earnings 3,000 Service Revenue 2,380 Salaries and Wages Expense 3,400 Office Expense 940 €13,371 €16,916