Prepare a corrected trial balance. An inexperienced bookkeeper prepared the following trial balance that does not balance. Prepare a correct trial balance, assuming all account balances are normal. TIMARU LTD Trial Balance as at 31 December 2019 Debit $ Credit $ Cash 32,100 Prepaid Insurance 1,500 Accounts payable 8,700 Revenue received in advance 3,500 Share capital 25,00 Retained earnings 9,000 Dividends 4,500 Service Revenue 34,800 Insurance expense 8,700 Salaries expense 18,900 Rent expense 15,300 63,200 63,200