In the trial balance below, total debits do not equal total credits. In the box provided describe the error causing the totals to not balance. State the correct total debit and credits and correct balance to account(s) with incorrect balances.

	Debit	Credit
Cash	27,500
Accounts Receivable	40,000
Allowance for Doubtful Accounts		2,000
Supplies on Hand	1,850
Prepaid Insurance	6,500
Equipment	104,000
Accum. DepreciationEquipment		82,500
Accounts Payable		13,000
Long-term Notes Payable		40,000
S. Jones, Capital		47,300
Consulting Revenues		122,000
Wage Expense	38,400
Interest Expense	6,900
Rent Expense	15,400
Repairs Expense	5,500
Utilities Expense	6,750
Totals	252,800	306,800