Errors

Question $2,$ PF$2-34$A $($similar to$)$

Unadjusted Trial Balance

a$.$ Cash is understated by $$1,000$

b$.$ A $$3,500$ debit to Accounts Receivable was posted as a credit.

c$.$ A $$900$ purchase of supplies on account was neither journalized nor posted

d$.$ Equipment was incorrectly transferred from the ledger as $$89,900.$ It should have been transferred as $$82,000.$

e$.$ Salaries Expense is overstated by $$300.$

f$.$ A $$700$ cash payment for advertising expense was neither journalized nor posted.

g$.$ A $$240$ cash dividend was incorrectly journalized as $$2,400.$

h$.$ Service Revenue was understated by $$3,900$

i$.$ A $12-$month insurance policy was posted as a $$1,400$ credit to Prepaid Insurance. Cash was posted correctly.

$\backslash$table$[[\backslash$table$[[$Bright Horizons Company$],[$Unadjusted Trial Balance$],[$August $31,2025]]],[$Account Title,Balance$],[$Debit$,$Credit$],[$Cash$,s,8,540],[$Accounts Recolvable,,$8,200,],[$Supplies$,,1,200,],[$Prepaid Insurance,,$800,],[$Equipment$,,89,900,],[$Accounts Payable,,$$,4,000],[$Notes Payable,,,$50,000],[$Common Stock,,,$59,000],[$Dividends$,,4,560,],[$Service Revenue,,,$4,800],[$Salaries Expense,,$4,900,],[$Rent Expense,,$1,000,],[$Total$,$$$,119,100$$$,117,800]]$