In the trial balance below, total debits do not equal total credits. Find and correct the likely error(s) to bring the totals into balance.

	Debit	Credit
Cash	22,500
Accounts Receivable	30,000
Allowance for Doubtful Accounts	2,000
Supplies on Hand	1,850
Prepaid Insurance	6,500
Equipment	144,000
Accum. Depreciation-Equipment	48,500
Accounts Payable		3,000
Long-term Notes Payable		50,000
J. Smith, Capital		57,300
Consulting Revenues		102,000
Wage Expense	39,400
Interest Expense	900
Rent Expense	10,800
Repairs Expense	100
Utilities Expense	6,750
Totals	313,300	212,300