Prepare a corrected trial balance for Shafer Company. All accounts should have a normal balance Shafer Company Trial Balance For the Quarter Ended March 31, 2017 Debit Credit $28,000 Cash Accounts Receivable Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue $32,000 2,500 60,000 15,000 10,000 20,000 Notes Payable Common Stock Retained Earnings Dividends 30,000 27,000 1,500 52,000 Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense 15,000 5,000 10,000 $157,500 $150,500