8. The following trial balance for Kids Play does not balance and the owner is concerned and has passed it to you for review and adjustments where applicable:

Accounts	debit	credit
cash	6,600
Accounts receivable	8,000
supplies	600
Motor vehicle	89,000
Accounts payable		55,000
Marlon morgan: capital		50,700
Marlon brown: withdrawal	2,300
Service revenue		4,500
Salary	4,100
rent	800
	111,400	110,200

You have now been presented with the following list of errors and have been asked to prepare the adjusted trial balance: (journal entries are not required)

a. Cash was understated by $2,000

b. A $1,000 debit to accounts receivable was posted as a credit.

c. A $1,400 purchase of supplies on account was omitted from the companys books.

d. Motor Vehicle cost should have been $84,300 instead of $89,000

e. Salary expense was overstated by $500