Imperial Carpet has the following unadjusted trial balance as of March 31, 2012.

The debit and credit totals are not equal as a result of the following errors:a. The balance of cash was understated by $12,000.b. A cash receipt of $13,900 was posted as a debit to Cash of $19,300.c. A debit of $15,000 to Accounts Receivable was not posted.d. A return of $90 of defective supplies was erroneously posted as a $900 credit to Supplies.e. The balance of Notes Payable was understated by $35,200.g. A credit of $7,600 in Accounts Payable was overlooked when determining the balance of the account.h. A debit of $10,000 for dividends was posted as a credit to Retained Earnings.i. The balance of $116,200 in Rent Expense was entered as $112,600 in the trial balance.j. Gas, Electricity, and Water Expense, with balance of $48,300 was omitted from the trial balance.Instructions1. Prepare a corrected unadjusted trial balance as of March 31, 2012.2. Does the fact that the unadjusted trial balance in (1) is balanced mean that there are no errors in the accounts?Explain.

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imperial Carpet Unadjusted Trial Balance March 31, 2012 Debit Balances Credit Balances 18, 200 Cash Accounts Receivable. 81,000 Supplies... 16,600 Prepaid Insurance. Equiprment.. Notes Payable.. Accounts Payable Capital Steck... 3,600 392.000 200,000 54,000 95,000 Retained Earnings. 199,300 Dividends 116.000 Fees Earned. 858,900 .......**.. .......*...... Wages Expense Rent Expense. Advertising Expense. Miscellaneous Expense 490,000 ............. ................. ........... 112.600 C....... ...... 50,400 10,200 1,310.690 1.367,200