The trial balance for Kilda Services, Inc., at the end of July follows. It does not balance because of a number of errors. Kilda€™s accountant compared the amounts in the trial balance with the ledger, recomputed the account balances, and compared the postings. She found the following errors:

a. The balance of Cash was understated by $1,600.

b. A cash payment of $840 was credited to Cash for $480.

c. A debit of $240 to Accounts Receivable was not posted.

d. Supplies purchased for $120 were posted as a credit to Supplies.

e. A debit of $360 to Prepaid Insurance was not posted.

f. The Accounts Payable account had debits of $10,640 and credits of $18,360.

g. The Notes Payable account, with a credit balance of $4,800, was not included on the trial balance.

h. The debit balance of Dividends was listed in the trial balance as a credit.

i. A $400 debit to Dividends was posted as a credit.

j. The actual balance of Utilities Expense, $520, was listed as $52 in the trial balance.

Prepare a corrected trial balance.

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Kilda Services, Inc. Trial Balance July 31, 2011 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Common Stock Retained Earnings Dividends Revenues Salaries Expense Rent Expense Advertising Expense Utilities Expense 6,880 11,320 240 360 14,800 9,080 6,000 15,120 1,400 11,840 5,200 1,200 40,732 $43,440