1: You are the bookkeeper of Lewis company, your manager asked you to prepare the TB for the first six months of 2019, unfortunately your knowledge in accounting (1) is weak because you did not study and cheated in your exams and for that reason some accounts balances in the before adjustment trial balance contain some errors: Debit Credit $17,000 Cash Supplies $5,860 Account receivables $18,000 Equipments $120,000 Account payable $16,000 Unearned service revenues $15,000 Share capital ordinary Retained earnings Service revenues $80,000 $67,000 $106,000 Rent revenues $7000 Rent expense Utilities expense $12,000 $4,500 And you have the following additional data: All accounts have normal balances A purchase of equipment on account of $10,000 was debited to supplies and credited to cash for $10,000. A collection of an account due of $1,600 was journalized and posted as debit to cash $1,600. Credit to account receivable $1600 A receipt of $5,000 cash from customer in advance for rent was journalised and posted as debit to account receivable and credit to service revenue 5,000