E3-2 (Corrected Trial Balance) The trial balance of Wanda Landowska Company (shown on the next

page) does not balance. Your review of the ledger reveals the following. (a) Each account had a normal

balance. (b) The debit footings in Prepaid Insurance, Accounts Payable, and Property Tax Expense were

each understated $100. (c) A transposition error was made in Accounts Receivable and Service Revenue;

the correct balances for Accounts Receivable and Service Revenue are $2,750 and $6,690, respectively. (d) A

debit posting to Advertising Expense of $300 was omitted. (e) A $1,500 cash drawing by the owner was

debited to Owners Capital and credited to Cash.