The following trial balance was prepared from the books of Cross Corporation at its year-end, December 31, 2015. After the company's bookkeeper left, the office staff was unable to balance the accounts or place them in their proper order. Individual account balances are correct, but debits may be incorrectly recorded as credits and viceversa.

Required: Prepare a trial balance showing the balances in the correct column. List the accounts in numerical order. Total the columns and ensure total debits equal total credits. Assume all accounts have normal balances.

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Accounts Balances Credits Acct. No.Account 101 Cash 410 Commissions earned 320 Share capital 210 Accounts payable 631 nsurance expense 180 Land 181 Building 654 Rent expense 110 Accounts receivable 173 Unused supplies 668 Supplies expense 201 Bank loan 656 Salaries expense 669 Telephone expense Debits $120,400 5,000 $170,000 30,000 100 8,000 120,000 1,000 26,000 6,000 300 80,000 3,000 200 Totals $161,700 $408,300