The unadjusted trial balance of Greenville Company does not balance. 

The following errors are detected: 

a. Cash is understated by $1,000. 

b. A $4,000 debit to Accounts Receivable was posted as a credit. 

c. A $1,000 purchase of supplies on account was neither journalized nor posted. 

d. Equipment was incorrectly transferred from the ledger as $87,000. It should have been transferred as $78,500.

e. Salaries Expense is overstated by $200. 

f. A $400 cash payment for advertising expense was neither journalized nor posted. 

g. A $200 cash dividend was incorrectly journalized as $2,000. h. Service Revenue was understated by $5,000. 

i. A 12-month insurance policy was posted as a $1,200 credit to Prepaid Insurance. Cash was posted correctly. 

Prepare the corrected unadjusted trial balance as of August 31, 2025. Journal entries are not required.  

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Account Title Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Dividends GREENVILLE COMPANY Unadjusted Trial Balance August 31, 2025 Service Revenue Salaries Expense Rent Expense Total Balance Debit $ 7,700 7,000 700 800 87,000 4,400 3,600 500 $ 111,700 Credit $ 3,000 50,000 51,700 4,700 $ 109,400