the results of operation E2-33B. (Learning Objective 5: Correcting errors in a trial balance) The trial balance of Farris, Inc., at June 30, 20X6, does not balance. 4,000 12,800 17,000 500 50,100 Cash Accounts receivable. Inventory.............. Supplies..... Land. Accounts payable Share capital..... Service revenue.. Salary expense. Rent expense. Utilities expense Total 14,200 45,300 30,300 2,100 800 500 87,800 89,800 , The accounting records hold the following errors: a. Recorded a 300 cash revenue transaction by debiting Accounts Receivable. The c. Did not record utilities expense or the related account payable in the amount of 200. 1. Prepare the correct trial balance at June 30, 20X6, complete with a heading. Journal entre entry was correct. b. Posted a 1,000 credit to Accounts Payable as 100. d. Understated Share Capital by 200. e. Omitted Insurance Expense of 3,100 from the trial balance. Requirement are not required