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The following trial balance of Blue Spruce Co. does not balance.

Blue Spruce C0. Trial Balance June 30, 2020
		Debit		Credit
Cash				$ 2,690
Accounts Receivable		$ 2,710
Supplies		1,200
Equipment		2,500
Accounts Payable				3,699
Unearned Service Revenue		1,300
Owners Capital				8,200
Owners Drawings		2,346
Service Revenue				2,780
Salaries and Wages Expense		3,054
Utilities Expense		900
		$ 14,010		$ 17,369

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 $ 760, and Accounts Receivable was credited for the same amount. The actual collection was for $ 670.
2.		The purchase of a computer on account for $ 700 was recorded as a debit to Supplies for $ 700 and a credit to Accounts Payable for $ 700.
3.		Services were performed on account for a client for $ 800. Accounts Receivable was debited for $ 800, and Service Revenue was credited for $ 80.
4.		A debit posting to Salaries and Wages Expense of $ 600 was omitted.
5.		A payment of a balance due for $ 309 was credited to Cash for $ 309 and credited to Accounts Payable for $ 390.
6.		The withdrawal of $ 654 cash for Sandhus personal use was debited to Salaries and Wages Expense for $ 654 and credited to Cash for $ 654.

Prepare a correct trial balance. (Hint: It helps to prepare the correct journal entry for the transaction described and compare it to the mistake made.)

BLUE SPRUCE CO. Trial Balance choose the accounting period

	Debit		Credit
enter an account title	$ enter a debit balance		$ enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
Totals	$ enter a total for the debit column		$ enter a total for the credit column