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P2.4 (LO 4) The trial balance of De Bortoli Co, shown below does not balance,
De Bortoli Co.
Trial Balance
June 30, 2020
Debit
Credit
$ 3,340
$ 2.812
1,200
2.600
3.666
1.100
Cash
Accounts Receivable
Supplies
Equipment
Accounts Payable
Uncarned Service Revenue
Share Capital-Ordinary
Dividends
Service Revenue
Salaries and Wages Expense
Utilities Expense
8,000
800
2,480
3,200
810
$12.522
$17.486
that
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Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger.
and journal reveals the following errors. this
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,
V2. 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.
X4. A debit posting to Salaries and Wages Expense of $700 was omitted.
第二
X 5.
5. A payment of a balance due for $306 was credited in Cash for $306 and credited to Accounts
Payable for $360.
76. A dividend of $600 cash was debited to Salaries and Wages. Txpense for $600 and credited to
Cash for $600.
Instructions
