The trial balance of Beautiful Tots Child Care does not balance.

The following errors are detected:
a. Cash is understated by $1,500.
b. A $4,100 debit to Accounts Receivable was posted as a credit.
c. A $1,400 purchase of office supplies on account was neither journalized nor posted.
d. Equipment was incorrectly transferred from the ledger as $91,500. It should have been transferred as $83,000.
e. Salaries Expense is overstated by $700.
f. A $300 cash payment for advertising expense was neither journalized nor posted.
g. A $200 cash dividend was incorrectly journalized as $2,000.
h. Service Revenue was understated by $4,100.
i. A 12-month insurance policy was posted as a $1,900 credit to Prepaid Insurance.
Cash was posted correctly.
Prepare the corrected trial balance as of August 31, 2018. Journal entries are not required.

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BEAUTIFUL TOTS CHILD CARE Trial Balance August 31, 2018 Balance Account Title Debit Credit $ 7,900 Cash Accounts Receivable 6,700 Office Supplies 1,000 Prepaid Insurance 300 Equipment 91,500 $ 3,400 Accounts Payable Notes Payable 45,000 Common Stock 57,000 Dividends 5,000 Service Revenue 12,350 Salaries Expense 4,400 Rent Expense 750 $ 117,550 $ 117,750 Total