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, 2019 Cash Accounts Receivable Debit Balances Credit Balances 49,390 23,210 Prepaid Insurance. Equipment 8,350 7,800 > Accounts Payable 13,530 Unearned Rent 3,010 Carmen Meeks, Capital 84,950 Carmen Meeks, Drawing 10,400 Fees Earned. 87,420 Wages Expense 43,800 Advertising Expense 7,510 Miscellaneous Expense 1,480 Totals 183,260 157,590 When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $49,390 and $35,460, respectively; (2) a billing of $2,620 to a customer on account was not posted to the accounts receivable account; (3) a payment of $1,880 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $5,280; (5) the correct balance of the equipment account is $78,000; and (6) each account has a normal balance.