The Adjusted Trial Balance columns on the work sheet have total debits of $110,000 and total credits of $128,000. Show how the following errors would create this imbalance. How would you correct each error?

a. A $6,000 debit adjustment to Prepaid Insurance was incorrectly subtracted on the work sheet and appears as a $6,000 credit. The Prepaid Insurance account balance after the error is $8,000.

b. A $2,000 credit (accrual) to Fees Earned was subtracted from the Fees Earned credit balance.

The Fees Earned account balance after the error is $6,000.

c. A $5,000 debit adjustment to Wages Expense was subtracted from the Wages Expense debit balance. Wages Expense had a zero balance after the error.