90 Chapter 2 Analyzing Transactions EX 2-16 Trial balance Total of Credit column: The accounts in the ledger of Atlantic Furniture Company as of July 2018 are listed in alpha. $3,260,000 betical order as follows. All accounts have normal balances. The balance of the cash account has been intu Prepare an unadjusted trial balance, listing the accounts in their norman oruer and inserting the missing figure for cash. EX 2-17 Effect of errors on trial balance Obj. 4 Indicate which of the following errors, each considered individually, would cause the trial balance totals to be unequal: A. A fee of $21,000 earned and due from a client was not debited to Accounts Receivable or credited to a revenue account, because the cash had not been received. B. A receipt of $11,300 from an account receivable was joumalized and posted as a debit of $11,300 to Cash and a credit of $11,300 to Fees Earned. C. A payment of $4,950 to a creditor was posted as a debit of $4,950 to Accounts Payable and a debit of $4,950 to Cash. D. A payment of $5,000 for equipment purchased was posted as a debit of $500 to Equipment and a credit of $500 to Cash. E. Payment of cash dividends of $19,000 was journalized and posted as a debit of $1,900 to Salary Expense and a credit of $19,000 to Cash. Indicate which of the preceding errors would require a correcting entry