Identify the errors in the following trial balance. All accounts have normal balances.

Bluefin Co. Unadjusted Trial Balance For the Month Ending August 31, 2012 Debit Credit Balances Balances 45,000 Cash ...... Accounts Receivable. 98,400 Prepaid Insurance. 21,600 300,000 Equipment... Accounts Payable Salaries Payable.. Capital Stock 11,100 7,500 75,000 Retained Earnings 184,200 Dividends.... 36,000 Service Revenue 472,200 Salary Expense.. Advertising Expense.. Miscellaneous Expense . 196,860 43,200 8,940 916,500 916,500