A partial chart of accounts includes Cash, 111; Accounts Receivable, 112; Equipment, 121; Accounts Payable, 211; J.

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A partial chart of accounts includes Cash, 111; Accounts Receivable, 112; Equipment, 121; Accounts Payable, 211; J. Lowe, Capital, 311; J. Lowe, Withdrawals, 312; Fees Earned, 411; and Salaries Expense, 511.

You have been hired to correct the following trial balance that has been recorded improperly from the ledger to the trial balance. LO.1

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