An inexperienced accountant prepared the following trial balance. This Trial balance contains many mistakes. These errors could lead to inaccurate financial statements.

Moes Mowing, Inc. Trial Balance September 1, 20X6
	Debit	Credit
Cash	$10,000
Accounts receivable	6,500
Supplies	3,500
Accounts payable	1,500
Sales Revenue	2,200
Common shares	5,000
Notes Payable	11,000
Dividends		$4,500
Service revenue		18,800
Salaries expense		9,100
Office expense		4,400
Income tax expense		500
Totals	39,700	37,300

Requirements:

1. Write the correct Trial Balance with the proper headings. Calculate total debits and total credits.
2. Identify the accounts that should not be on the debit side and the accounts that should not be on the credit side.