Errors in Trial Balance

An Unadjusted Trial Balance for Mascot Co. for the month ending July 31, 2019, is provided below.

Mascot Co. Unadjusted Trial Balance For the Month Ending July 31, 2019
	Debit Balances		Credit Balances
Cash	93,900
Accounts Receivable			205,610
Prepaid Insurance	44,480
Equipment	628,000
Accounts Payable	23,720
Salaries Payable			15,820
Ken Frye, Capital			538,700
Ken Frye, Drawing			75,130
Fees Earned			988,500
Salary Expense	410,890
Advertising Expense			89,950
Miscellaneous Expense	18,780
	1,913,710		1,913,710

Identify the errors in the above trial balance. All accounts have normal balances.

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

Mascot Co.
Unadjusted Trial Balance
July 31, 2019
	Debit Balances	Credit Balances
Cash
Accounts Receivable
Prepaid Insurance
Equipment
Accounts Payable
Salaries Payable
Ken Frye, Capital
Ken Frye, Drawing
Fees Earned
Salary Expense
Advertising Expense
Miscellaneous Expense