The unadjusted trial balance of Mia’s Memories at February 28, 2023, does not balance.

Investigation of the accounting records reveals that the bookkeeper made the following errors:

a. Recorded a $400 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.

b. Posted a $2,000 credit to Accounts Payable as $200.

c. Did not record utilities expense or the related account payable in the amount of $500.

d. Understated M. Mia, Capital by $100.

Required 

Prepare the corrected unadjusted trial balance at February 28, 2023, complete with a heading. Journal entries are not required.

Transcribed Image Text:

Cash Accounts receivable Supplies Land Accounts payable M. Mia, capital Service revenue Rent expense Salaries expense Utilities expense Total $ 3,100 1,900 700 26,100 900 1,600 500 $34,800 $11,400 11,900 9,600 $32,900