Kelly has compiled the following trial balance: The illustration shows a trial balance with three columns. Accounts are listed in the first column, debit amounts are listed in the second column and credit amounts are listed in the third column. The first line has labelled the second column as Debit and the third column as Credit. The following accounts are listed in the first column with either a debit or credit amount in the respective column. Cash with a debit of $8,500, Accounts Receivable with a credit $5,600, Accounts Payable with a debit of 8,130, Owners Capital with a credit of 6,700, Service Revenue with a credit of 8,800, Salaries Expense with a debit of 7,900, Rent Expense with a debit of 600, Utilities Expense with a debit of 400. The last line of the illustration displays Totals in the first column. In the second and third column, there are no numbers, just the symbol $ displayed. Kelly asks you to take a look at her trial balance as it currently stands and let her know what, if any, changes should be made. What errors does Kelly need to fix? Select answer from the options below Kelly needs to move