=+Miscellaneous Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,425 ________ ________ 176,570 151,055 ________ ________ ________ ________ When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $47,350 and $33,975, respectively; (2) a billing of $2,500 to a customer on account was not posted to the accounts receivable account;