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:

• 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.
• 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.
• Services were performed on account for a client for $900. Accounts Receivable was debited for $90 and Service Revenue was credited for $900.
• A debit posting to Salaries and Wages Expense of $700 was omitted.
• A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.
• Payment of a $600 cash dividend to Michels' stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.