EX 2-18 Errors in trial balance Obj. 4 Total of Credit column: The following preliminary unadjusted trial balance of Ranger Co., a sports ticket agency, does $525,000 not balance: Ranger Co. Unadjusted Trial Balance August 31, 20Y1 Debit Credit Balances Balances Cash 77,600 Accounts Receivable.. 37,750 Prepaid Insurance 12,000 Equipment... 19,000 Accounts Payable 29,100 Unearned Rent. 10,800 Common Stock 40,000 Retained Earnings. 70,000 Dividends.... 13,000 Service Revenue 385,000 Wages Expense 213.000 Advertising Expense. 16,350 Miscellaneous Expense 18,400 273,700 668,300 When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $77,600 and $62,100, respectively, (2) a billing of $9,000 to a customer on account was not posted to the accounts receivable account; (3) a payment of $4,500 made to a creditor on account was not posted to the accounts payable account; Chapter 2 Analyzing Transactions 95 (4) the balance of the unearned rent account is $5,400; (5) the correct balance of the equipment account is $190,000; and (6) each account has a normal balance. Prepare a corrected unadjusted trial balance