(a) List the errors in the following trial balance. All accounts have normal balances.
(b) What would be the new balance of the trial balance after errors are corrected? What would be the balance of Accounts Receivable?
Winslow's Auto Body
Trial Balance
For Month Ending April 30, 2011

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19,475 Cash Accounts Receivable Supplies 1,000 Equipment 15,000 Prepaid Insurance 500 Accounts Payable 2,500 Thad Winslow, Capital 17,000 Thad Winslow, Drawing 1,000 Fees Eamed 49,600 Salary Expense 14,500 Rent Expense 9,000 Utilities Expense 1,400 3,900 Supplies Expense Miscellaneous Expense 250 55,000 81,575