Harmond Environmental Consulting prepared the accompanying unadjusted trial balance. Account Debit Credit Cash $175,000 Accounts receivable 14,500 Office supplies 8,600 Land 104,000 Accounts payable $1,600 Lisa Harmond, capital 258,950 Lisa Harmond, withdrawals 5,200 Service revenue 59,000 Rent expense 4,050 Salaries expense 6,800 Utilities expense 1,400 Total $319,550 $319,550 Suppose Lisa Harmond made an error. She listed the Capital balance of $258950 as a debit rather than a credit by mistake. Compute the incorrect trial balance totals for debits and credits. Then, show how to correct this error. Question content area bottom Part 1 Start by constructing the trial balance with the error described. (If an input field is not used in the table, leave the field(s) empty. Do not enter "0.") Harmond Environmental Consulting Trial Balance December 31, 2022 Account Debit Credit Cash 25 Accounts receivable 58 Office supplies Land Accounts payable Lisa Harmond, capital Lisa Harmond, withdrawals Service revenue Rent expense Salaries expense Utilities expense Total Part 2 How could the error be found? A. Divide the out-of-balance amount by 2, and identify the account with this balance. B. Divide the difference between total debits and total credits by 10, and identify the account with this balance. C. Divide the out-of-balance amount by 9, and identify the account with this balance. D. Subtract total credits from total debits, and identify the account that is furthest away from that amount. Part 3 Now, follow the procedure found in the previous step to show how to correct the error. Take the difference between total debits and total credits. Total debits Total credits = Difference = Part 4 Follow the procedure identified and the results from the previous step to determine the account that has the error. Incorrect Account Amount