The Recording Process

The trial balance of Avtar Sandhu Co. Shown below does not balance

Trial Balance
June 30, 2019

Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and Journal reveals the followings 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 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 Expenses 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 Sandhu's personal use was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.


Prepare a correct trial balance.


Trial Balance
June 30, 2019

Correct Trial balance = $15,462

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