Alpaca Company presented the following unadjusted trial balance. As you can see, the trial balance is not balanced since the former accountant made several errors. ALPACA CORPORATION Cash Accounts Receivable Equipment Accounts Payable Wages Payable Capital, Moose Service Revenues Wages Expense Rent Expense Insurance Expense Utilities Expense TOTAL TRIAL BALANCE JAN 31, 2022 DEBIT CREDIT $ 10,000 80,000 120,000 $ 48,000 0 123,200 86,000 16,200 14,000 12,000 3,000 $ 255,200 $ 257,200 After reviewing the financial records, you found the following four errors: 1. Cash revenues of $10,000 had completely been omitted. They had not been recorded at all. 2. A customer had paid cash of $20,000 for accounts receivable. The previous accountant, erroneously, debited accounts receivable $20,000 and credited cash $20,000.