Question 2 [15 points] The trial balance for Capital Consultants shown below does not balance. Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors: a) A debit posting to Cash of $480 was omitted. b) A collection from a customer for $370 was debited to Cash for $370 and credited to Accounts Payable for $370. c) A payment of a balance due for $370 was credited to Cash for $370 and debited to Accounts Payable for $730. d) Cash received from a customer in payment of their account was debited for $390, and Accounts Receivable was credited for the same amount. The actual collection was for $930. e) Services were performed on account for a client for $20. Accounts Receivable was debited for $20,and Consulting Revenue was credited for $620. f) Cash dividends of $310 was debited to the Share Capital account for $310 and credited to Cash for $310. g) The totals of the debit sides of Accounts Receivable, Prepaid Advertising, and Cash were each understated $330. Accounts from incorrect Trial Balance. Account Cash Accounts receivable Prepaid advertising. Prepaid rent Accounts payable Interest payable Unearned consulting revenue Unearned rent Share capital Balance 13,650 38,080 5,670 4,200 6,010 4,900 9,000 7,500 18,090 Complete the corrected Trial Balance below: Capital Consultants Trial Balance June 30, 2014 Debit Credit Cash Accounts receivable Prepaid advertising Prepaid rent Accounts payable Interest payable Accounts from incorrect Trial Balance. Account Cash Accounts receivable Prepaid advertising Prepaid rent Accounts payable Interest payable Unearned consulting revenue Unearned rent Share capital Dividends Consulting revenue earned Commissions earned Rent earned Interest earned Insurance expense Advertising expense Utilities expense Balance 13,650 38,080 5,670 4,200 6,010 4,900 9,000 7,500 18,090 18,190 9,600 36,000 5,800 6,000 3,000 7,500 10,900 Complete the corrected Trial Balance below: Capital Consultants Trial Balance June 30, 2014 Debit Credit Cash Accounts receivable Prepaid advertising Prepaid rent Accounts payable Interest payable Unearned consulting revenue Unearned rent Share capital Dividends Consulting revenue earned Commissions earned Rent earned Interest earned Insurance expense Advertising expense. Utilities expense Totals h