32. Zen Hatha opened a Yoga Studio and during a short period as a dealer completed these transactions: (1} Started the yoga studio, Asha Yoga Studio. by investing $50,000 in cash and equipment with a $28,000 fair value. (2} Purchased land valued at $35,000 and a small building valued at $80,000; paid $30,000 cash and signed a note payable. agreeing to pay the balance over a period of years. (3) Purchased office supplies on credit, $100. {4) Zen Hatha contributed his personal automobile. which had a $12,000 fair value. for exclusive use in the business. {5) Paid the yoga instructor salary, $500. (6) Completed monthly yoga classes for the value of $8,500 cash. (7) Paid $650 cash for a magazine advertisement. {8) Paid for the supplies purchased in transaction {3). {9} Purchased new yoga mats for the business, paying $300 cash. {10) Completed a yoga assessment and billed the client $400. {11} Zen Hatha withdrew $200 from the business to pay personal expenses. (12) Received payment in full for the appraisal of transaction {10}. What was the total of the debit balances shown in the trial balance prepared after these transactions were posted? $152,300 $167,700 $173.95 $181,900 (9 $243,020 33. Jelly's Grocery Store showed the following account balances at the end of 2020: Cash $32,000 Accounts receivable 39,000 Accounts payable 27.000 Revenue 51,000 Rent expense 2,000 Insurance expense 13.600 Salary expense 8,000 Supplies 25.000 Jelly, capital 49,600 Jelly. withdrawals 8,000 If all of the accounts have normal balances. what is the total of the trial balance? 34. 0f the following errors. which one by itself will cause the trial balance to be out of balance? 09 $200 salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense A $100 receipt from a customer in payment of his account posted as a $100 debit to Cash and a $10 credit to Accounts Receivable A $75 receipt from a customer in payment of his account posted as a $75 debit to Cash and a $75 credit to Cash @ A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash All of these errors will cause the trial balance to be out of balance