EX 2-20 Errors in trial balance OBJ. 4 Identify the errors in the following tal balance. All accounts have normal balances Mascot Co. Unadjusted Trial Balance For the Month Ending July 31, 2016 Debit Credit Balances Balances 36,000 Accounts Receivable Prepaid Insurance Equipment.. Accounts Payable Salaries Payable Samuel Parson, Capital Samuel Parson, Drawing.. Service Revenue . . _ .._. . . . 112,600 18,000 .375,000 53,300 7,500 297,200 17,000 682,000 _ .. 73,000 11,600 1,189,300 ,89,300