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CP 2-8 The following trial balance was prepared from the books of Cross Corporation at its year-end, December 31, 2019. After the company's bookkeeper left, the office staff was unable to balance the accounts or place them in their proper order. Individual account balances are correct, but debits may be incorrectly recorded as credits and vice- versa. Acct. No. 101 410 320 210 631 180 181 654 110 173 668 201 656 669 Account Cash Commissions earned Common stock Accounts payable Insurance expense Land Building Rent expense Accounts receivable Unused supplies Supplies expense Bank loan Salaries expense Telephone expense Totals Accounts Balances Debits Credits $120,400 5,000 $170,000 30,000 100 8,000 120,000 1,000 26,000 6,000 300 80,000 3,000 200 $161.700 $408,300 Required: Prepare a trial balance showing the balances in the correct column. List the accounts in numerical order. Total the columns and ensure total debits equal total credits. Assume all accounts have normal balances