a) Identify which account(s) have been erroneously included in the trial balance below by putting an 'X' next to the line in error. Callaho Inc. Post-Closing Trial Balance Accounts payable... February 28, 2014 Debit Credit 2,260 Accounts receivable.. 7,750 Accumulated depreciation, equipment.. 430 Accumulated depreciation, furniture.... 390 Cash... 5,600 Dividends 3,020 Equipment. 9,570 Furniture.... 7,440 Investment in bonds. 16,140 Mortgage payable.... 17,830 Office supplies expense.. 8,650 Rent earned.... 23,930 Retained earnings 4,590 Salaries expense_ 14,420 Salaries payable.. 9,230 Share capital. 13,930 Totals 72,590 72,590 b) What entry is required to fix the error? Enter the date in the format dd/mmm (ie. 15/Jan). Date General Journal Account/Explanation Page GJ8 F Debit Credit To correct closing entry error c) Calculate the correct post-closing retained earnings balance on February 28, 2014. Retained earnings balance