The trial balance of Mississippi Enterprises, Inc., at February 28, 19X9, does not balance:

Investigation of the accounting records reveals that the bookkeeper:

a. Recorded a \(\$ 400\) 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 account payable in the amount of \(\$ 200\).

d. Understated Common Stock by \(\$ 400\).
\section*{Required}
Prepare thē correct trial balance at February 28, complete with a heading. Journal entries are not required.

Cash........... Accounts receivable........ Supplies Land Accounts payable.. Common stock. $ 4,200 2,000 600 46,000 $ 3,000 41,600 Service revenue. 9,700 Salary expense. 1,700 Rent expense 800 Utilities expense. 300 Total................. $55,600 $54,300