2 (3 points) Analyze Trusty Company's trial balance and the additional information provided to determine the following: A. what is causing the trial balance to be out of balance B. any other errors that require corrections that are identified during your analysis C. the effect (if any) that correcting the errors will have on the accounting equation TRUSTY COMPANY Trial Balance For the Month Ended December 31, 2018 Cash Accounts receivable Supplies Equipment Accounts payable Notes payable Common stock Retained earnings Dividends Service revenue Advertising expense Salaries expense Debit Credit $ 77,500 5,600 2,450 11,200 $ 17,000 27,400 20,000 7,900 6,000 99,300 4,350 46,500 $153,600 $171,600 A review of transactions revealed the following facts: A service fee of $18,000 was earned (but not yet collected) by the end of the period but was accidentally not recorded as revenue at that time. A transposition error occurred when transferring the account balances from the ledger to the trial balance. Salaries expense should have been listed on the trial balance as $64,500 but was inadvertently recorded as $46,500. Two machines that cost $9,000 each were purchased on account but were not recorded in company accounting records