The following trial balance does not balance:

The following errors were detected:
a. The cash balance is understated by $1,300.
b. The cost of the land was $44,600, not $46,600.
c. A $400 purchase of supplies on account was neither journalized nor posted.
d. A $3,000 credit to Consulting Service Revenue was not posted.
e. Rent Expense of $200 was posted as a credit rather than a debit.
f. The balance of Advertising Expense is $600, but it was listed as $400 on the trial balance.
g. A $300 debit to Accounts Receivable was posted as $30. The credit to Consulting Service Revenue was correct.
h. The balance of Utilities Expense is overstated by $80.
i. A $900 debit to the R. Minter, Withdrawals account was posted as a debit to R. Minter, Capital.
Required
Prepare the corrected trial balance at June 30, 2017. Journal entries are not required.

Transcribed Image Text:

MINTER LANDSCAPE CONSULTING Trial Balance June 30, 2017 Cash Accounts receivable Supplies Office furniture Land Accounts payable Notes payable R. Minter, capital R. Minter, withdrawals Consulting service revenue Advertising expense Rent expense Salary expense Utilities expense Total $ 1,600 10,000 900 3,600 46,600 3,800 23,000 31,600 2,000 7,300 400 1,000 2,100 410 $68,610 $65,700