Data table Trial Balance May 31, 2018 Balance Debit Credit Account Title Cash $ 2,800 2,000 600 15,800 Accounts Receivable Office Supplies Computer Equipment Accounts Payable Utilities Payable Common Stock $ 11,100 800 11,600 Dividends 10,400 9,600 1,900 Service Revenue Salaries Expense Rent Expense Utilities Expense 800 700 $ Total 33,100 35,000 $ - More info a. Recorded a $400 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct b. Posted a $2,000 credit to Accounts Payable as $200. c. Did not record Utilities Expense or the related Utilities Payable in the amount of $300. d. Understated Common Stock by $100. The following trial balance of Joy McDowell Tutoring Service as of May 31, 2018, does not balance. (Click the icon to view the trial balance.) Balance Account Title Debit Credit Total