Problem #1. The trial balance of Building Blocks Child Care does not balance. Building Blocks Child Care Trial Balance My 31, 2020 Account Debit Credit 6,300 3,000 700 88,000 Cash Acccounts Receivable Supplies Equipment Accounts Payable Estella Beltran, Capital Estella Beltran, Drawing Service Revenue Salary Expense Rent Expense Total 57,000 50,400 2,600 4,700 3,200 700 104,500 112,100 The following errors were detected by Jasmine Zavalza, bookkeeper. Help Jasmine Zavalza correct the trial balance. Cash is understated by $4,000. A $2,000 debit to Accounts Receivable was posted as a credit. A $1,200 purchase of supplies on account was neither journalized nor posted. d. Equipment's cost is $87,700, not 88,000. e. Salary expense is overstated by $100