P2-33A Correcting errors in a trial balance The trial balance of Beautiful Tots Child Care does not balance. The following errors are detected: a. Cash is understated by $1,500. b. A $4,100 debit to Accounts Receivable was posted as a credit. c. A $1,400 purchase of office supplies on account was neither journalized nor posted. d. Equipment was incorrectly transferred from the ledger as $91,500. It should have been transferred as $83,000. e. Salaries Expense is overstated by $700. f. A $300 cash payment for advertising expense was neither journalized nor posted. g. A $200 owner's withdrawal of cash was incorrectly journalized as $2,000. h. Service Revenue was understated by $4,100. i. A 12 -month insurance policy was posted as a $1,900 credit to Prepaid Insurance. Cash was posted correctly. Prepare the corrected trial balance as of August 31,2018. Journal entries are not required