More info a. Cash is understated by $1,600. b. A $3,600 debit to Accounts Receivable was posted as a credit. C. d. e. f. g. h. i. A $1,000 purchase of office supplies on account was neither journalized nor posted. Equipment was incorrectly transferred from the ledger as $89,500. It should have been transferred as $81,500. Salaries Expense is overstated by $350. A $250 cash payment for advertising expense was neither journalized nor posted. A $140 cash dividend was incorrectly journalized as $1,400. Service Revenue was understated by $3,900. A 12-month insurance policy was posted as a $1,700 credit to Prepaid Insurance. Cash was posted correctly. Print Done Data table Bright Horizons Child Care Trial Balance August 31, 2024 Balance Account Title Debit Credit Cash 8,390 Accounts Receivable 7,800 Office Supplies 1,300 Prepaid Insurance 1,100 Equipment 89,500 Accounts Payable 2,600 Notes Payable 57,000 Common Stock 55,000 Dividends 4,160 Service Revenue 2,950 Salaries Expense 4,350 1,000 Rent Expense Print Done The trial balance of Bright Horizons Child Care does not balance. Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Total Trial Balance August 31, 2024 Balance Debit Credit