This trial balance of Michels Co. 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 on account was debited for $780, and Accounts Receivable was credited for the same amount. The actual collection was for $870.2. The purchase of a printer on account for $340 was recorded as a debit to Supplies for $340 and a credit to Accounts Payable for $340.3. Services were performed on account for a client for $900. Accounts Receivable was debited for $90 and Service Revenue was credited for $900.4. A debit posting to Salaries and Wages Expense of $700 was omitted.5. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.6. Payment of a $600 cash dividend to Michels?? stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.InstructionsPrepare the correct trialbalance.

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MICHELS CO. Trial Balance June 30, 2012 Debit Credit $ 3,090 Cash $ 3,190 800 Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue 3,000 3,686 1,200 Common Stock Dividends 9,000 800 Service Revenue 3,480 Salaries and Wages Expense Utilities Expense 3,600 910 $13,500 $19,256