P2-6A The following trial balance does not balance: A-PLUS TRAVEL PLANNERS Unadjusted Trial Balance June 30, 2020 Cash $ 1,600 Accounts receivable 10,000 Supplies 900 Office furniture 3,600 Land 46,600 Accounts payable $3,800 Note payable 23,000 R. Minter, capital 31,600 R. Minter, withdrawals 2,000 Consulting service revenue 7,300 Advertising expense 400 Rent expense 1,000 Salaries expense 2,100 Utilities expense 410 Total $68,610 $65,700 The following errors were detected: a. The cash balance is understated by $1,300. b. The cost of the land was $44,600, not $46,600. c. A $400 purchase of supplies on account was neither journalized nor posted. d. A $3,000 credit to Consulting Service Revenue was not posted. e. Rent Expense of $200 was posted as a credit rather than a debit. f. The balance of Advertising Expense is $600, but it was listed as $400 on the trial balance. g. A $300 debit to Accounts Receivable was posted as $30. The credit to Consulting Service Revenue was correct.