The following trial balance of Headland Co. does not
|Unearned Service Revenue||1,333|
|Salaries and Wages Expense||3,533|
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 $633 was recorded as a debit to Supplies for $633 and a credit to Accounts Payable for $633.|
|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 $198 for telephone charges was recorded as a debit to Office Expense for $198 and a debit to Cash for $198.|
|5.||When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $458 was performed prior to June 30 (related to Unearned Service Revenue).|
|6.||A debit posting to Salaries and Wages Expense of $803 was omitted.|
|7.||A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.|
A dividend of $708 was debited to Salaries and Wages Expense for $708 and credited to Cash for $708
Prepare a correct trial balance.
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