Hasson Services€™ trial balance at the end of July 2014 follows. It does not balance because of a number of errors. Hasson€™s accountant compared the amounts in the trial balance with the ledger, recomputed the account balances, and compared the postings.
He found the following errors:
a. The balance of Cash was understated by $400.
b. A cash payment of $210 was credited to Cash for $120.
c. A debit of $60 to Accounts Receivable was not posted.
d. Supplies purchased for $30 were posted as a credit to Supplies.
e. A debit of $90 to Prepaid Insurance was not posted.
f. The Accounts Payable account had debits of $2,660 and credits of $4,590.
g. The Notes Payable account, with a credit balance of $1,200, was not included on the trial balance.
h. The debit balance of N. Hasson, Withdrawals was listed in the trial balance as a credit.
i A $100 debit to N. Hasson, Withdrawals was posted as a credit.
j. The actual balance of Utilities Expense, $130, was listed as $13 in the trial balance.

Prepare a corrected trialbalance.

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Hasson Services Trial Balance July 31, 2014 Debits Credits Accounts Receivable Prepaid Insurance Accounts Payable N. Hasson, Capital N. Hasson, Withdrawals 2,270 5,280 2,960 Salaries Expense 10,183 10,860