The following preliminary unadjusted trial balance of Seats-For-You Co., a sports ticket agency, does not balance:

                        

When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $98,000 and $82,500, respectively; (2) a billing \of $8,000 to a customer on account was not posted to the accounts receivable account; (3) a payment of $3,600 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $5,400; (5) the correct balance of the equipment account is $75,000; and (6) each account has a normal balance.

Prepare a corrected unadjusted trial balance.