The 2nd photo is the trial balance you need to modify.

You are hired as the accountant of the business and you are tasked to analyze the given information and prepare a modified trial balance. The following information is obtained from a review of the record keeping process: a. An account receivable for P19,600 was incorrectly added as P16,900 when computing the balance of the Accounts Receivable account. b. A debit posting from the journal for P5,200 is missing from the Advertising Expense account. c. A credit posting of P15,000 to Notes Payable should have been made to Accounts Payable. d. A debit posting of P34,000 to Supplies was incorrectly posted as P3,400. e. Credits to the ledger Accounts Payable account were under-footed by P60,000. f. Revenues are overstated in the ledger account by P40,000. g. A credit posting of Repair Revenues from the journal in the amount of P63,600 is missing. h. Supplies acquired in the amount of P17,400 have been incorrectly posted to the Office Equipment account. Lopez Repair Service Trial Balance Jan. 31, 2020 Credit Debit P110,400 284,600 66,400 40,000 526,800 Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Notes Payable Accounts Payable Lopez, Capital Lopez, Withdrawals Repair Revenues Salaries Expense Advertising Expense Totals P130,000 195,400 297,200 100,000 821,400 348,700 12,200 P1.389.100 P1.544.000