The following trial balance of Oriole Co. does not balance.
ORIOLE CO.
TRIAL BALANCE
JUNE 30, 2020
Debit Credit
Cash $3,275
Accounts Receivable $2,846
Supplies 1,205
Equipment 4,205
Accounts Payable 3,071
Unearned Service Revenue 1,605
Common Stock 6,405
Retained Earnings 3,405
Service Revenue 2,785
Salaries and Wages Expense 3,805
Office Expense 1,345
Totals $15,011 $18,941
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 $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750.
2. The purchase of a computer printer on account for $905 was recorded as a debit to Supplies for $905 and a credit to Accounts Payable for $905.
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 $75 for telephone charges was recorded as a debit to Office Expense for $75 and a debit to Cash for $75.
5. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $730 was performed prior to June 30 (related to Unearned Service Revenue).
6. A debit posting to Salaries and Wages Expense of $1,075 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 $980 was debited to Salaries and Wages Expense for $980 and credited to Cash for $980.
Prepare a correct trial balance.