A brand new accountant is preparing their first trial balance and has made some mistakes. Can you find the the error(s)? Briefly list the error(s) you notice and determine the correct amount of total debits and total credits: Account Debit Credit Cash 10,000 Accounts Receivable 25,000 Prepaid Expenses 4,000 Vehicle 40,000 Accounts Payable 7,000 Unearned Revenue 13,000 Loan Payable 35,000 Common Stock 15,000 Retained Earnings Dividends 10,000 5,000 9,000 5,000 Revenue Salaries Expense Totals 81,000 97,000