Errors in trial balance The following preliminary unadjusted trial balance of Ranger Ticket Agency does not balance: Ranger Ticket Agency Unadjusted Trial Balance August 31, 20Y1 Line Item Description Debit Balances Credit Balances Cash 47,940 Accounts Receivable 22,530 Prepaid Insurance 8,100 Equipment 7,600 Accounts Payable 13,140 Unearned Rent 2,920 Kia Eichert, Capital 82,460 Kia Eichert, Drawing 10,100 Service Revenue 84,850 Wages Expense 42,500 Advertising Expense 7,290 Miscellaneous Expense 1,440 Totals 177,920 152,950 When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $47,940 and $34,420, respectively; (2) a billing of $2,540 to a customer on accou