Identify the errors in the following trial balance. All accounts have normal balances. BLUEFIN CO. Unadjusted Trial

Identify the errors in the following trial balance. All accounts have normal balances.

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BLUEFIN CO. Unadjusted Trial Balance For The Month Ending August 31, 2010 Debit Credit Belances Balances 45.000 Cesh........... .... ..................... **.................. Accounts Receivable.....- 9E,400 ....... 21,600 Prepaid Irsurance...........A A..... .................... Equipment, .. Accounts Payable Salaries Payable. Capital Stock Retained Earnings Dividends. ... Service Revenue.... зо0000 .... ......... ......-.... 11,100 ........T...... .. ........ ... .... ... ........ .. 7.500 ................. ......... .................. ................. 75,000 ............... ...................... 184,200 * ....... ..............r........r......... ........ 36,000 .....t...... 472.200 Salary Expense. Advertising Expense.. 196.860 ...... 43.200 .................... ...... .... Miscellaneous Expense 8.940 ....... ... ...... 916.500 916,500