Consider the trial balance below, which of the following accounts belong 2 points to the liability category? * a) Errors noted: The balance of cash was overstated by $850. b) A cash payment of $3,600 was posted as a credit to Cash of $6,300. c) A debit of $3,000 for a cash dividend was posted as a credit to Delivery Expense. d) The balance of $8,900 in Advertising Expense was entered as $890 in the Trial Balance. e) A credit of $250 to Accounts Receivable was not posted. 1) A purchase of $ 500 in supplies was posted as a credit to Supplies. 9) The balance of Retained Earnings was overstated by $1,500. h) An Insurance policy acquired at a cost of $315 was erroneously posted as a $135 debit to Prepaid Insurance. 1) Rent Expense, with a balance of $19,000 was omitted from the trial balance. j) A credit of $700 in Accounts Payable was overlooked when determining the balance of the account. Trial Balance Cash Accounts Receivable 27,650 38,850 Prepaid Insurance Supplies 570 125 0 Land Accounts Payable 12,550 Capital Stock 15,000 Retained Earnings 49,525 Dividends 7,000 Fees Earned 158,725 Salary Expense 123,075 Advertising Expense 890 Delivery Expense 950 Miscellaneous Expense 600 Total $199,710 $235,800 cash land earned fees account receivables account payables