Trial Balance
June 30, 2007

Debit Credit
CAsh 2870
Accts Receivable 3231
Supplies 800
Equipment 3800
Accounts Payable 2666
Unearned Service Rev. 1200
Common Stock 6000
Retained Earnings 3000
Service Revenue 2380
Wage Expense 3400
Office Expense 940
Total 13,371 16,916

Errors found after to general ledger
1. Cash received from customer on account was debited for 570 and Accts Receivable credited for the same amount. The actual collection was 750.
2. The purchase of a computer printer on account for 500 was recorded as debit to supplies for 500 and credit to Accts Payable for 500.
3. Services were performed on account for client fo 890. Accts Rec. was debited for 890 and Service Revenue was credited 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 325 of the balance was earned prior to June 30
6. A debit posting to Wage Expenses 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 Wage Expense for 575 and credited to Cash for 575.

Prepare a correct trial balance. (May be necessary to add more accounts)