Errors in trial balance

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

Line Item Description	Debit Balances	Credit Balances
Cash	91,100
Accounts Receivable		199,430
Prepaid Insurance	43,150
Equipment	609,000
Accounts Payable	23,010
Salaries Payable		15,340
Ty Kincaid, Capital		522,500
Ty Kincaid, Drawing		72,870
Service Revenue		958,800
Salary Expense	398,630
Advertising Expense		87,250
Miscellaneous Expense	18,220
Total	1,856,190	1,856,190

After identifying the errors, prepare a corrected unadjusted trial balance. If an amount box does not require an entry, leave it blank.

Line Item Description	Debit Balances	Credit Balances
Cash	Cash	Cash
Accounts Receivable	Accounts Receivable	Accounts Receivable
Prepaid Insurance	Prepaid Insurance	Prepaid Insurance
Equipment	Equipment	Equipment
Accounts Payable	Accounts Payable	Accounts Payable
Salaries Payable	Salaries Payable	Salaries Payable
Ty Kincaid, Capital	Ty Kincaid, Capital	Ty Kincaid, Capital
Ty Kincaid, Drawing	Ty Kincaid, Drawing	Ty Kincaid, Drawing
Service Revenue	Service Revenue	Service Revenue
Salary Expense	Salary Expense	Salary Expense
Advertising Expense	Advertising Expense	Advertising Expense
Miscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense
Total	Total	Total