Tech Support Services has the following unadjusted trial balance as of December 31, 2017
	Cash				25,550
	Accounts receivable				44,050
	Supplies				6,660
	Prepaid insurance				3,600
	Equipment				162,000
	Notes payable						75,000
	Accounts payable						13,200
	Johnny Tremain, Capital						101,850
	Johnny Tremain, Drawings				33,000
	Fee revenue						534,000
	Wages expense				306,000
	Rent expense				62,550
	Advertising expense				23,850
	Utilities expense				17,000
					684,260		724,050
	The following errors are reflected in the trial balance:
a)	The cash entered on the trial balance was overstated by $8,000.
b)	A cash receipt of $4,100 was posted as a debit to Cash of $1,400.
c)	A debit of $12,350 to Accounts Receivable was not posted.
d)	A return of $235 of defective supplies was erroneously posted as a $325 credit to Supplies.
e)	An insurance policy acquired at a cost of $3,000 was posted as a credit co Prepaid insurance.
f)	The balance of Notes Payable was overstated by $21,000.
g)	A credit of $3,450 in Accounts payable was overlooked when the balance of the account was determined.
h)	A debit of $6,000 for a withdrawal by the owner was posted as a debit to the Capital account.
i)	The balance of $28,350 in Advertising expense is entered as $23,850 in the trial balance.
j)	Miscellaneous expense with a balance of $4,600 was omitted from the trial balance.
Instructions:
	Prepare a corrected unadjusted trial balance as of December 31, 2017.