The debit and credit totals are not equal as a result of the following errors:

1. The balance of cash was overstated by $13,000.
2. A cash receipt of $8,300 was posted as a debit to Cash of $3,800.
3. A debit of $4,700 to Accounts Receivable was not posted.
4. A return of $528 of defective supplies was erroneously posted as a $582 credit to Supplies.
5. An insurance policy acquired at a cost of $1,000 was posted as a credit to Prepaid Insurance.
6. The balance of Notes Payable was overstated by $12,000.
7. A credit of $1,930 in Accounts Payable was overlooked when the balance of the account was determined.
8. A debit of $3,300 for dividends was posted as a credit to Retained Earnings.
9. The balance of $11,300 in Advertising Expense was entered as $13,100 in the trial balance.
10. Miscellaneous Expense, with a balance of $4,080, was omitted from the trial balance.

2. Does the fact that the unadjusted trial balance in (1) is balanced mean that there are no errors in the accounts? Yes or no?

Tech Support Services Unadjusted Trial Balance January 31, 2018 Debit Balances Credit Balances 25,360 45,390 5,960 6,420 144,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Advertising Expense Gas, Electricity, and Water Expense 59,800 12,880 20,000 72560 31,400 475,200 280,906 55,500 13,100 15,200 623,236 540,440 1. Prepare a corrected unad usted trial balance as o Januar 31 2018 List all accounts in the orde of Assets, uabilities, so colders equity, Revenues and Expenses. For those boxes in which no en s required leave the blank. Tech Support Services Unadjusted Trial Balance January 31, 2018