Errors inTrial Balance

The following preliminaryunadjusted trial balanceof Ranger Co., a sports ticket agency, does not balance:

Ranger Co.

Unadjusted Trial Balance

August 31, 20Y1 Debit Balances Credit Balances

Cash 42,660

Accounts Receivable 20,050

Prepaid Insurance 7,210

Equipment 6,700

Accounts Payable 11,690

Unearned Rent 2,600

Common Stock 21,680

Retained Earnings. 51,700

Dividends 9,000

Service Revenue 75,510

Wages Expense 37,800

Advertising Expense 6,480

Miscellaneous Expense 1,280

Totals 158,270 136,090

When theledgerand other records are reviewed, you discover the following: (1) thedebitsandcreditsin the cashaccounttotal $42,660 and $30,630, respectively; (2) a billing of $2,260 to a customer on account was not posted to the accounts receivable account; (3) a payment of $1,620 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $4,150; (5) the correct balance of the equipment account is $67,000; and (6) each account has anormal balance.

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