Errors in Trial Balance The following preliminary unadjusted trial balance of Ranger Co., a sports ticket agency, does not balance: Ranger Co. Unadjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Cash 77,600 37,750 12,000 Accounts Receivable Prepaid Insurance Equipment Accounts Payable 19,000 29,100 10,800 Unearned Rent 40,000 Common Stock Retained Earnings 70,000 Dividends 13,000 385,000 Service Revenue 213,000 16,350 Wages Expense Advertising Expense Miscellaneous Expense 18,400 Errors in Trial Balance The following preliminary unadjusted trial balance of Ranger Co., a sports ticket agency, does not balance: Ranger Co. Unadjusted Trial Balance August 31, 2018 Debit Balances Credit Balances Cash 77,600 37,750 12,000 Accounts Receivable Prepaid Insurance Equipment Accounts Payable 19,000 29,100 10,800 Unearned Rent 40,000 Common Stock Retained Earnings 70,000 Dividends 13,000 385,000 Service Revenue 213,000 16,350 Wages Expense Advertising Expense Miscellaneous Expense 18,400