Errors in trial balance

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

Line Item DescriptionDebit BalancesCredit BalancesCash87,600Accounts Receivable191,760Prepaid Insurance41,490Equipment585,000Accounts Payable22,130Salaries Payable14,750Common Stock318,200Retained Earnings184,200Dividends70,060Service Revenue921,900Salary Expense383,860Advertising Expense83,890Miscellaneous Expense17,520Miscellaneous Expense1,784,7601,784,760

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

Line Item DescriptionDebit BalancesCredit BalancesCashAccounts ReceivablePrepaid InsuranceEquipmentAccounts PayableSalaries PayableCommon StockRetained EarningsDividendsService RevenueSalary ExpenseAdvertising ExpenseMiscellaneous ExpenseTotal