Data Table Rich Macker Tutoring Service Trial Balance May 31, 2018 Balance Account Title Debit Credit Cash 3,100 Accounts Receivable 2,100 Office Supplies 700 Computer Equipment 16,100 Accounts Payable 11,300 Utilities Payable 300 Common Stock 11,900 Dividends 10,600 Service Revenue 9,600 Salaries Expense 1,900 Rent Expense 900 Utilities Expense 600 $ 36,000 $ Total 33,100 Print Done -X More Info a. Recorded a $600 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. b. Posted a $3,000 credit to Accounts Payable as $300. c. Did not record Utilities Expense or the related Utilities Payable in the amount of $400. d. Understated Common Stock by $200. Print Done