=+X 2-17 Effect of errors on trial balance obj. 4 The accounts in the ledger of Aznar Co. as of October 31, 2010, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable $ 28,000 Notes Payable $ 60,000 Accounts Receivable 56,250 Prepaid Insurance 4,500 Cash ? Rent Expense 90,000 Ellen Kubota, Capital 129,850 Supplies 3,150 Ellen Kubota, Drawing 30,000 Supplies Expense 11,850 Fees Earned 465,000 Unearned Rent 13,500 Insurance Expense 9,000 Utilities Expense 62,250 Land 127,500 Wages Expense 262,500 Miscellaneous Expense 13,350