The trial balance of Mia's Memories at February 28, 2014, does not balance.

Investigation of the accounting records reveals that the bookkeeper
a. Recorded a $400 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.
b. Posted a $2,000 credit to Accounts Payable as $200.
c. Did not record utilities expense or the related account payable in the amount of $500.
d. Understated M. Mia, Capital by $100.
Required
Prepare the corrected trial balance at February 28, 2014, complete with a heading. Journal entries are not required.

$ 3,100 1,900 Cash Accounts receivable Supplies Land Accounts payable M. Mia, capital Service revenue Rent expense Salary expense Utilities expense Total 700 26,100 $11,400 11,900 9,600 900 1,600 500 $34,800 $32,900