Problem 2-6A following trial balance does not balance: MINTER LANDSCAPE CONSULTING Trial Balance June 30, 2017 $ 1,600 10,000 900 3,600 46,600 Cash Accounts receivable Supplies Office furniture Land Accounts payable Notes payable R. Minter, capital R. Minter, withdrawals Consulting service revenue Advertising expense Rent expense Salary expense Utilities expense Total $ 3,800 23,000 31,600 2,000 7300 400 1,000 2,100 410 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. h. The balance of Utilities Expense is overstated by $80. i. A $900 debit to the R. Minter, Withdrawals account was posted as a debit to R. Minter, Capital. Required Prepare the corrected trial balance at June 30, 2017. Journal entries are not required