Journalize the transactions in the general journal. $($Omit explanations.$)$

E$3\mathrm{.}2$B $($LO $2)($Corrected Trial Balance$)$ The trial balance of Vista Company does not balance. Your review of the ledger reveals the

following: $($a$)$ Each account had a normal balance. $($b$)$ The credit footings in Prepaid Insurance, Accounts Payable, and Advertising

Expense were each understated $$500.($c$)$ A transposition error was made in Accounts Receivable and Service Revenue; the correct

balances for Accounts Receivable and Service Revenue are $$1,840$ and $$12,060,$ respectively. $($d$)$ A credit posting to Property Tax

Expense of $$380$ was omitted. $($e$)$ A $$2,000$ cash drawing by the owner was debited to Owner's Capital, and credited to Cash.