ABC Copy Center hired a new bookkeeper who is not entirely familiar with the process of preparing a trial balance. All the accounts have nor¬

mal balances. Find the errors, and prepare a corrected trial balance for November 30 of this year.

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ABC Copy Center Trial Balance November 30, 19- ACCOUNT NAME Accounts Receivable. Cash Accounts Payable Equipment R. C. Palmer, Capital R. C. Palmer, Drawing Prepaid Insurance Income from Services. Rent Expense Supplies Utilities Expense Wages Expense DEBIT CREDIT 1440000 280000 1260000 3600000 32300 00 820000 110000 2080000 120000 80000 4400000 360000 8150000 963 00 00