P2-4A The trial balance of the Sterling Company shown below does not balance.

STERLING COMPANY Trial Balance May 31,2008 Debit Credit Cash $5,850 Accounts Receivable $2,750 Prepaid Insurance 700 Equipment 8,000 Accounts Payable 4,500 Property Taxes Payable 560 Common Stock 11,700 Service Revenue 6,690 Salaries Expense 4,200 Advertising Expense 1,100 Property Tax Expense 800

$26,800 $20,050 Your review of the ledger reveals that each account has a normal balance. You also discover the following errors (page 83).