The trial balance of Kind Care Child Care, Inc., does not balance.

The following errors are detected:

a. Cash is understated by \($2,000\).

b. A \($1,000\) debit to Accounts receivable was posted as a credit.

c. A \($1,400\) purchase of supplies on account was neither journalized nor posted.

d. Equipment’s cost is \($84,300\) not \($89,000\)

e. Salary expense is overstated by \($500\).
Requirement 

1. Prepare the corrected trial balance at April 30, 2012. Journal entries are not required.

Transcribed Image Text:

KIND CARE CHILD CARE, INC. Trial Balance April 30, 2012 Account Debit Credit Cash $ 6,600 Accounts receivable 8,000 Supplies 600 Equipment 89,000 Accounts payable $ 55,000 Common stock 50,700 Dividends 2,300 Service revenue 4,500 Salary expense Rent expense Total $111,400 $ 110,200 4,100 800