The following trial balance of Sheffield Co. does not balance. SHEFFIELD CO. TRIAL BALANCE JUNE 30, 2017Debit CreditCash $3,227Accounts Receivable $3,588 Supplies 1,157 Equipment 4,157 Accounts Payable 3,023Unearned Service Revenue 1,557 Common Stock 6,357Retained Earnings 3,357Service Revenue 2,737Salaries and Wages Expense 3,757 Office Expense 1,297 Totals $15,513 $18,701Each 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 $857 was recorded as a debit to Supplies for $857 and a credit to Accounts Payable for $857.3. 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 $422 for telephone charges was recorded as a debit to Office Expense for $422 and a debit to Cash for $4225. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $682 was performed prior to June 30 (related to Unearned Service Revenue)6. A debit posting to Salaries and Wages Expense of $1,027 was omitted.7. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $2608. A dividend of $932 was debited to Salaries and Wages Expense for $932 and credited to Cash for $932.Required :
(a). Prepare a correct trial balance. Answer the missing blank part. SHEFFIELD CO. TRIAL BALANCE JUNE 30, 2017Debit CreditCash $2563 $Accounts Receivable 3408 Supplies 300 Equipment Accounts Payable 2557Unearned Service Revenue 875Common Stock 6357Retained Earnings 3357Dividends 932 Service Revenue 4220Office Expense Salaries and Wages Expense Totals 17366 17366