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, 2017 Debit Balances Credit Balances Cash Accounts Receivable Prepaid Insurance Equipment 62,810 29,520 10,610 9,900 Accounts Payable 17,210 Unearned Rent 3,830 Carmen Meeks, Capital 108,030 Carmen Meeks, Drawing 13,200 Fees Earned 111,170 Wages Expense 55,700 Advertising Expense 9,550 Miscellaneous Expense 233,010 1,880 200,400 When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $62,810 and $45,100, respectively; (2) a billing of $3,330 to a customer on account was not posted to the accounts receivable account; (3) a payment of $2,390 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $6,480; (5) the correct balance of the equipment account is $99,000; and (6) each account has a normal balance.