CREDIT $ 48,000 ALPACA CORPORATION TRIAL BALANCE JAN 31, 2020 DEBIT Cash $ 10,000 Accounts Receivable 80,000 Equipment 120,000 Accounts Payable Wages Payable Capital, Moose Service Revenues Wages Expense 10,200 Rent Expense 14,000 Insurance Expense 12,000 Utilities Expense 3,000 TOTAL $ 255,200 123,200 86,000 $ 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. 3. Accrued unrecorded wages of $3,000. 4. An entry for rent was correctly recorded. However, when the accountant posted the amount on the ledger, the posted amount was $200 instead of $2,200. REQUIRED: 1. Prepare four properly formatted journal entries to correct the above four errors 2. Prepare a corrected and properly formatted trial balance as at Jan 31, 2020