a. Cash is understated by $1,300. b. A \$4,400 debit to Aocounts Recelvable was posted as is credit. e. A $800 purchase of oflice supplias on aceount was neither journalized nor posted d. Equipment was incorrectly transferred from the ledger as $89,400. It should havo been transferted as $81,500 e. Salaries Exponso is overstated by 5100 . f. A $400 cesh aaryment for advertising expense was neither joumalized nor posted 9. A $140 owner's withdrawal of cash was incorrectly joumalized as $1,400. h. Service Revenue was understated by 54,000 1. A 12-month insurance polioy was posted as a 51,400 credin to Prepaid lnsurance Cash was posted oorrecty. The trial balance of Child Life Child Care does not balance. The following emors are dotectod: (Click the icon to view the trial balanoe.) (Click the icon lo viow the errors.) Prepare the corrected trial bslance as of August 31, 2024. Journal entries are nol re does not bala Accounts Payable Accounts Receivable Advertising Expense Cash Equipment Notes Payable Office Supplies Prepaid Insurance Rent Expense Salaries Expense Service Revenue Thompson, Capital Thompson, Withdrawals Thtal