The trial balance of Beautiful Tots Child Care does not balance. BEAUTIFUL TOTS CHILD CARE
Trial Balance August 31, 2018
Balance
Account Title Debit Credit
Cash 7,900
Accounts Receivable 6,700
Office Supplies 1,000
Prepaid Insurance 300
Equipment 91,500
Accounts Payable 3,400
Notes Payable 45,000
Common stock 57,000
Dividends 5000
Service Revenue 12,350
Salaries Expense 4,400
Rent Expense 750
Total 117,550 S117,750
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.

                      Corrected Trial Balance

Particulars                                  Debit          Credit

Cash                                          $10,900

Account receivable                  $14900                        (6700+8200)

Office supplies                         $2400                          (1000+1400)

Prepaid insurance                    $4100                           (300+3800)

Equipment                                $83000

Account payable                                           $4800      (3400+1400)

Notes payable                                               $45000

Trumball common stock                               $57000

Trumball dividend                    $3200                          (5000+200-2000)

Service revenue                                             $16450    (12350+4100)

Salaries expense                     $3700                            (4400-700)

Rent expense                           $750

Advertising expense               $300                          

Total                                         $123,250       $123,250

according to the song of roland, the characteristics of an ideal knight are: loyalty to the king, skilled warriors and horseman, valiant, bold, courageous, strong and proud in battle. they should be determined to fulfil their duties and willing to die to make their people safe.