(a)	List the errors in the following trial balance. All accounts have normal balances.
(b)	What would be the new balance of the trial balance after errors are corrected? What would be the balance of Accounts Receivable?

Winslows Auto Body Trial Balance For Month Ending April 30, 2011
Cash		19,475
Accounts Receivable	?
Supplies		1,000
Equipment	15,000
Prepaid Insurance		500
Accounts Payable		2,500
Thad Winslow, Capital	17,000
Thad Winslow, Drawing		1,000
Fees Earned		49,600
Salary Expense	14,500
Rent Expense		9,000
Utilities Expense	1,400
Supplies Expense	3,900
Miscellaneous Expense	250
	55,000	81,575