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.

Eva's Laundry

UNADJUSTED TRIAL BALANCE

May 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	7,500.00
2	Accounts Receivable	18,250.00
3	Laundry Supplies	3,750.00
4	Prepaid Insurance*	5,200.00
5	Laundry Equipment	190,000.00
6	Accumulated Depreciation-Laundry Equipment		48,000.00
7	Accounts Payable		9,600.00
8	Wages Payable
9	Eva Bruns, Capital		110,300.00
10	Eva Bruns, Drawing	28,775.00
11	Laundry Revenue		182,100.00
12	Wages Expense	49,200.00
13	Rent Expense	25,575.00
14	Utilities Expense	18,500.00
15	Depreciation Expense
16	Laundry Supplies Expense
17	Insurance Expense
18	Miscellaneous Expense	3,250.00
19	Totals	350,000.00	350,000.00

* $3,600 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.

Erroneous Adjusted Trial Balance

Eva's Laundry

ADJUSTED TRIAL BALANCE

May 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	7,500.00
2	Accounts Receivable	23,250.00
3	Laundry Supplies	6,750.00
4	Prepaid Insurance*	1,600.00
5	Laundry Equipment	177,000.00
6	Accumulated Depreciation-Laundry Equipment		48,000.00
7	Accounts Payable		9,600.00
8	Wages Payable		1,000.00
9	Eva Bruns, Capital		110,300.00
10	Eva Bruns, Drawing	28,775.00
11	Laundry Revenue		182,100.00
12	Wages Expense	49,200.00
13	Rent Expense	25,575.00
14	Utilities Expense	18,500.00
15	Depreciation Expense	13,000.00
16	Laundry Supplies Expense	3,000.00
17	Insurance Expense	600.00
18	Miscellaneous Expense	3,250.00
19	Totals	358,000.00	351,000.00

* $3,600 of insurance expired during the year.