The trial balance of watteau co. does not balance.

watteau co.

trial balance

june 30, 2014

debit

credit

cash

$? 2,870

accounts receivable

$? 3,231

supplies

800

equipment

3,800

accounts payable

2,666

unearned service revenue

1,200

common stock

6,000

retained earnings

3,000

service revenue

2,380

salaries and wages expense

3,400

office expense

940

$13,371

$16,916

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 $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 $325 was performed prior to june 30 (related to unearned service revenue).

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.
prepare a corrected trial balance?