Provide a trial balance and basis of the corrections.

Correcting the Trial Balance Case 2. (ADOPTED) The trial balance of Roger's Portrait as of January 31, 2021 is shown below. It does not balance because of a number of errors. DEBIT CREDIT CASH 14,200 ACCOUNTS RECEIVABLE 18,900 SUPPLIES 3,751 PREPAID INSURANCE 3,200 EQUIPMENT 57,380 ACCOUNTS PAYABLE 8,400 NOTES PAYABLE 6,000 ROGER TORRES, CAPITAL 52,000 ROGER TORRES, DRAWING 4,000 PHOTOGRAPHY REVENUE 114,760 WAGES EXPENSE 43,810 RENT EXPENSE 20,000 ADVERTISING EXPENSE 476 UTILITIES EXPENSE 7,240 TOTAL 172,957 181,160 A. A debit of Php 200 to Cash was posted as Php 2,000. B. A debit of Php 1,500 to Accounts Receivable was not posted. C. A return of Php 67 of defectives supplies was erroneously posted as a Php 76 credit to supplies. D. An insurance policy acquired at a cost of Php 1,080 was posted as a credit to Prepaid Insurance. E. The balance of Notes Payable was understated by Php 800. F. A credit of Php 600 to Accounts Payable was overlooked when the balance of the account was determined. G. A debit of Php 2,000 for a withdrawal by the owner was posted as a credit to capital account. H. The correct balance of Advertising Expense was Php 2,380. 1. Miscellaneous Expense, with a balance of Php 1,830, was omitted from the trial balance. REQUIRED: Prepare a corrected trial balance as of January 31, 2021. Show your basis of the corrections