The following unadjusted trial balance of Tristar Investigations as of May 31, 2025, does not balance. 

Investigation of the accounting records reveals that the accountant: 

a. Recorded a $500 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. 

b. Posted a $1,000 credit to Accounts Payable as $100. 

c. Did not record Utilities Expense or the related Utilities Payable in the amount of $400. 

d. Understated Common Stock by $600. Prepare the corrected unadjusted trial balance as of May 31, 2025, complete with a heading; journal entries are not required.

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Account Title Cash TRISTAR INVESTIGATIONS Unadjusted Trial Balance May 31, 2025 Accounts Receivable Supplies Computer Equipment Accounts Payable Utilities Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Total Debit $ 3,000 2,000 600 15,800 10,000 Balance 1,700 700 500 $ 34,300 Credit $ 11,100 300 11,600 9,800 $ 32,800