1. Errors in A summary listing of the titles and balances of accounts in the ledger.Trial Balance

   The following preliminary A summary listing of the titles and balances of accounts in the ledger prior to the posting of adjusting entries.unadjusted trial balance of Ranger Co., a sports ticket agency, does not balance:

   Ranger Co. Unadjusted Trial Balance August 31, 2019
   	Debit Balances		Credit Balances
   Cash	53,860
   A claim against the customer created by selling merchandise or services on credit.Accounts Receivable	25,310
   Prepaid Insurance			9,100
   Equipment	8,500
   Accounts Payable			14,760
   Unearned Rent			3,290
   Carmen Meeks, Capital	92,640
   Carmen Meeks, Drawing	11,300
   Fees Earned			95,330
   Wages Expense			47,800
   Advertising Expense	8,190
   Miscellaneous Expense			1,620
   Totals	199,800		171,900

   When the A group of accounts for a business.ledger and other records are reviewed, you discover the following: (1) the Amounts entered on the left side of an account.debits and Amounts entered on the right side of an account.credits in the cash An accounting form that is used to record the increases and decreases in each financial statement item.account total $53,860 and $38,670, respectively; (2) a billing of $2,850 to a customer on account was not posted to the accounts receivable account; (3) a payment of $2,050 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $5,680; (5) the correct balance of the equipment account is $85,000; and (6) each account has a The normal balance of an account can be either a debit or a credit depending on whether increases in the account are recorded as debits or credits.normal balance.

   Prepare a corrected unadjusted trial balance. For those boxes in which no entry is required, leave the box blank.

   Ranger Co.
   Unadjusted Trial Balance
   August 31, 2019
   	Debit Balances	Credit Balances
   Cash
   Accounts Receivable
   Prepaid Insurance
   Equipment
   Accounts Payable
   Unearned Rent
   Carmen Meeks, Capital
   Carmen Meeks, Drawing
   Fees Earned
   Wages Expense
   Advertising Expense
   Miscellaneous Expense