The accountant for Evas Laundry prepared the following unadjusted and adjusted trial balances. Assume that all balances in the unadjusted trial balance and the amounts of the adjustments are correct.

Evas Laundry

Trial Balances

May 31, 2018

1		Unadjusted	Unadjusted	Adjusted	Adjusted
2		Debit Balances	Credit Balances	Debit Balances	Credit Balances
3	Cash	$7,565.00		$7,565.00
4	Accounts receivable	18,710.00		23,570.00
5	Laundry Supplies	3,700.00		6,455.00
6	Prepaid Insurance*	5,655.00		2,525.00
7	Laundry Equipment	193,800.00		181,125.00
8	Accumulated DepreciationLaundry Equipment		$47,930.00		$47,930.00
9	Accounts Payable		9,630.00		9,630.00
10	Wages Payable				1,245.00
11	Common Stock		34,500.00		34,500.00
12	Retained Earnings		79,770.00		79,770.00
13	Dividends	29,060.00		29,060.00
14	Laundry Revenue		183,300.00		183,300.00
15	Wages Expense	49,385.00		49,385.00
16	Rent Expense	25,075.00		25,075.00
17	Utilities Expense	18,820.00		18,820.00
18	Depreciation Expense			12,675.00
19	Laundry Supplies Expense			2,755.00
20	Insurance Expense			375.00
21	Miscellaneous Expense	3,360.00		3,360.00
22		$355,130.00	$355,130.00	$362,745.00	$362,745.00

* $3,130 of insurance expired during the year.

Identify the errors in the accountant's adjusting entries by preparing a corrected adjusted trial balance. Assume that none of the accounts were affected by more than one adjusting entry. If an amount box does not require an entry, leave it blank.