13 The accounting records hold the following errors: a. Recorded a 300 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. b. Posted a 1,000 credit to Accounts Payable as 100. c. Did not record utilities expense or the related account payable in the amount of 200. d. Understated Share Capital by 200. e. Omitted Insurance Expense of 3,100 from the trial balance. Requirement 1. Prepare the correct trial balance at June 30, 20X6, complete with a heading. Journal entries are not required. E2-34B. (Learning Objective 5: Recording transactions without a journal. Sei un the Requirements 1. Journalize the traction Expwww 2. Post to the T-accounts. Key alles by t 20X6, as Bal. 3. Prepare a trial balance at March 18, 2 transactions for the remainder of Math and w Challenge Exercises E2-37. (Learning Objective 5: Computing fina Pierce Furniture needs to compute the following a. Total cash paid during October b. Cash colla E2-33B. (Learning Objective 5: Correcting errors in a trial balance) The trial balance of Farris, Inc., at June 30, 20X6, does not balance. LO 5 Cash... 4,000 Accounts receivable. 12,800 Inventory. 17,000 Supplies... 500 Land.. 50,100 Accounts payable. 14,200 Share capital... 45,300 30,300 Service revenue. Salary expense.. 2,100 800 Rent expense. Utilities expense 500 Total. 87,800 89,800