The trial balance for Kilda Services, Inc., at the end of July appears at the top of the opposite page. It does not balance because of a number of errors. Kilda’s accountant compared the amounts in the trial balance with the ledger, recomputed the account balances, and compared the postings. He found the following errors:

a. The balance of Cash was understated by $400.

b. A cash payment of $420 was credited to Cash for $240.

c. A debit of $120 to Accounts Receivable was not posted.

d. Supplies purchased for $60 were posted as a credit to Supplies.

e. A debit of $180 to Prepaid Insurance was not posted.

f. The Accounts Payable account had debits of $5,320 and credits of $9,180.
g. The Notes Payable account, with a credit balance of $2,400, was not included on the trial balance.
h. The debit balance of Dividends was listed in the trial balance as a credit.
i. A $200 debit to Dividends was posted as a credit.
j. The actual balance of Utilities Expense, $260, was listed as $26 in the trial balance.
Prepare a corrected trial balance.
Cash Flow Analysis

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Cash Kilda Services, Inc. Trial Balance July 31, 20xx Accounts Receivable $ 3,840 5,660 Supplies 120 Prepaid Insurance 180 Equipment 8,400 Accounts Payable $ 4,540 Common Stock Retained Earnings Dividends 4,000 7,560 700 Revenues 5,920 Salaries Expense 2,600 Rent Expense 600 Advertising Expense 340 Utilities Expense 26 $21,766 $22,720