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There are two errors in the following trial balance: (1) one account has been placed in the wrong column, and (2) there is a transposition error in the balance of the L. Bourque, Capital account. BOURQUE COMPANY Trial Balance December 31, 2021 Debit Credit Cash $14,540 Accounts receivable 1,515 Prepaid insurance $3,850 Accounts payable 1,530 Unearned revenue 2,290 L. Bourque, capital 15,400 L. Bourque, drawings 4,880 Service revenue 27,665 Rent expense 2,280 Salaries expense 18,920 Total $42,135 $50,735 Prepare the correct trial balance. BOURQUE COMPANY Trial Balance Debit tA Totals $ $