The trial balance of De Bortoli Co. shown below does not balance.

Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors.
1. Cash received from a customer in payment of its account was debited for $580, and Accounts Receivable was credited for the same amount. The actual collection was for $850.
2. The purchase of a computer on account for $710 was recorded as a debit to Supplies for $710 and a credit to Accounts Payable for $710.
3. Services were performed on account for a client for $980. Accounts Receivable was debited for $980, and Service Revenue was credited for $98.
4. A debit posting to Salaries and Wages Expense of $700 was omitted.
5. A payment of a balance due for $306 was credited to Cash for $306 and credited to Accounts Payable for $360.
6. The withdrawal of $600 cash for De Bortoli’s personal use was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.

Instructions
Prepare a correct trial balance.

Transcribed Image Text:

De Bortoli Co. Trial Balance June 30, 2020 Debit Credit $ 3,340 Cash $ 2,812 Accounts Receivable 1,200 Supplies Equipment Accounts Payable 2,600 3,666 Unearned Service Revenue 1,100 Owner's Capital Owner's Drawings 8,000 800 Service Revenue 2,480 Salaries and Wages Expense Utilities Expense 3,200 810 $12,522 $17,486