The trial balance for Marek Services, Inc., at the end of July appears below. It does not balance because of a number of errors. Marek’s accountant compared the amounts in the trial balance with the ledger, recomputed the account balances, and compared the postings. He found the following errors: 

a. The balance of Cash was understated by $800. 

b. A cash payment of $420 was credited to Cash for $240. 

c. A debit of $120 to Accounts Receivable was not posted. 

d. Supplies purchased for $60 were posted as a credit to Supplies.

e. A debit of $180 to Prepaid Insurance was not posted. 

f. The Accounts Payable account had debits of $5,320 and credits of $9,180. 

g. The Notes Payable account, with a credit balance of $2,400, was not included on the trial balance. 

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

i. A $200 debit to Dividends was posted as a credit. 

j. The actual balance of Utilities Expense, $260, was listed as $26 in the trial balance.

Prepare a corrected trial balance.

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Marek Services, Inc. Trial Balance July 31, 2010 $ 3,440 Cash Accounts Receivable 5,660 Supplies Prepaid Insurance Equipment Accounts Payable 120 180 7,400 $ 4,540 Common Stock 3,000 7,560 Retained Earnings Dividends 700 5,920 Revenues Salaries Expense Rent Expense Advertising Expense Utilities Expense 2,600 600 340 26 $20,366 $21,720