i Trial Balance The trial balance of Child Life Child Care does not balance. E: (Click the icon to view the trial balance.) Chia Lite Child Care Trial Balance August 31, 2018 Balance Debit Credit Balance Account Title Cash Accounts Receivable Credit Office Supplies Account Title Cash Accounts Receivable Office Supplies Debit 8,730 8,500 800 Prepaid Insurance Equipment Prepaid Insurance 700 86,800 Accounts Payable Notes Payable Tilley, Capital Tilley, Withdrawals Service Revenue Salaries Expense Rent Expense Equipment Accounts Payable Notes Payable Tilley, Capital 2,500 46,000 55,600 Tilley, Withdrawals 4,470 9,600 Service Revenue Salaries Expense 4,200 700 Advertising Expense Total Print Done Choose from any list or enter any number in the input fields and then continue to the next question. Trial Balance Account Title Cash August 31, 2018 Balance Debit Credit 8,730 8,500 800 700 86,800 Accounts Receivable Office Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Tilley, Capital Tilley, Withdrawals Service Revenue 2,500 46,000 55,600 4,470 9,600 Salaries Expense 4,200 700 Rent Expense $ 114,900 $ 113,700 Total Errors a. Cash is understated by $1,000. b. A $3,700 debit to Accounts Receivable was posted as a credit C. A $1,800 purchase of office supplies on account was neither journalized nor posted. d. Equipment was incorrectly transferred from the ledger as $86,800. It should have been transferred as $79,000. e. Salaries Expense is overstated by $600. f. A $800 cash payment for advertising expense was neither journalized nor posted. g. A $230 owner's withdrawal of cash was incorrectly journalized as $2,300. h. Service Revenue was understated by $3,800. i. A 12-month insurance policy was posted as a $1,300 credit to Prepaid Insurance. Cash was posted correctly. Print Done