The unadjusted trial balance of Orlando Company does not balance. 

The following errors are detected: 

a. Cash is understated by $4,000. 

b. A $2,000 debit to Accounts Receivable was posted as a credit. 

c. A $1,200 purchase of supplies on account was neither journalized nor posted. 

d. Equipment was incorrectly transferred from the ledger as $88,000. It should have been transferred as $87,700. 

e. Salaries Expense is overstated by $100.

f. A $300 cash payment for advertising expense was neither journalized nor posted. 

g. A $100 cash dividend was incorrectly journalized as $1,000. 

h. Service Revenue was understated by $4,000. 

i. A 12-month insurance policy was posted as a $2,000 credit to Prepaid Insurance. Cash was posted correctly. 

Prepare the corrected unadjusted trial balance as of May 31, 2025. Journal entries are not required.  

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ORLANDO COMPANY Unadjusted Trial Balance May 31, 2025 Account Title Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Total Balance Debit $ 6,300 3,000 700 400 88,000 2,600 3,200 700 $ 104,900 Credit $ 7,000 50,000 50,800 4,700 $ 112,500