NOU The trial balance for Westcoast Company does not balance: Credit Debit $300 6,720 1,300 15,590 54,810 Account Name Cash Accounts Receivable Office Furniture Computers Electronic Equipment Accounts Payable Notes Payable Owner, Capital Owner, Withdrawals Service Revenue Salaries Expense Rent Expense Advertising Expense Utilities Expense Total $2,800 18,500 50,200 4,200 7,500 1,400 120 900 940 $86,280 $79.000 The following errors were detected: a. The Cash balance is understated by $1,000. b. Rent Expense of $680 was incorrectly posted as a credit rather than a debit entry. c. A $3,400 credit to Service Revenue was not posted. d. A $40 debit to Accounts Receivable was posted as $400. e. The balance of the Utilities Expense is overstated by $70. f. A $1900 purchase of office furniture on account was neither journalized nor posted. g. Electronic equipment should be $49,000. Required: Prepare a corrected trial balance for January in good format. Journal entries are not required Date Description Debit Credit