Examine the trial balance for timbor specialty in image given below. make the necessary corrections, then add up the columns to prove equal debits and credits

Timbor Specialty Co. Trial Balance December 31, 20- 105 Bank 111 A/R Johnson Bros. 113 A/R Liston Fuels Ltd. 120 Furniture & Equipment 125 Trucks & Vans 140 Land 145 Building 202 A/P Dillon Drill Works 205 A/P Royal Rubber 211 Mortgage Payable 301 Capital, Robert Steel 410 Sales 415 Interest Revenue 417 Rental Revenue 501 Purchases 520 Advertising Expense 522 Business Tax Expense 525 Delivery Expense 530 Interest Expense 533 Office Supplies Expense 535 Packing Supplies Expense 537 Rent Expense 13,000.00 11,370.00 10,860.00 9,375.00 28,400.00 50,000.00 103,000.00 2,035.00 1,040.00 47,600.00 140,000.00 192,760.00 425.00 4,285.00 138,700.00 4,320.00 800.00 1,590.00 575.00 305.00 450.00 15,400.00 422,295.00 353,995.00