Assume we examine the accounts of Century Inc. and identify the following four errors. 1. Equipment purchased for $22,500 at year-end was debited to Expenses. 2. Sales on credit of $2,487 were debited to Accounts Receivable for $2,676 and credited to Revenues for $2,487. 3. A $18,000 cash collection on accounts receivable was debited to Cash and credited to Revenues. 4. The inventory amount is understated by $6,000 because the entry to record the purchase of inventory was incorrectly recorded in cost of goods sold (cost of goods sold is included in Expenses). 0 The unadjusted trial balance of Century Inc. is provided below. Prepare a corrected unadjusted trial balance. Note: Do not use negative sign in your answers. Unadjusted Trial Balance Corrected Unadjusted Trial Balance Accounts Debit Credit Debit Credit Cash $ 106,689 $ $ 0 x $ Accounts receivable 93,000 0 x 0 Allowance for doubtful accounts (6,000) 0 0 x Inventory 54,000 0 x 0 Equipment 544,500 OX 0 Accumulated depreciation 36,000 0 0 X Accounts payable 54,000 0 0 X Notes payable 75,000 0 0 x Common stock 540,000 0 0 x Retained earnings 42,000 0 0 x Revenues 225,000 0 0 x Expenses 180,000 0 x 0 Net earnings $972,189 $972,000 $ 0 x $ OX Check