The debit and credit totals of the following trial balance are unequal as a result of the following errors. Prepare a corrected trial balance as of June 30 of the current year. Errors noted: a) The balance of cash was understated by $750. (Cash +750 ) b) A cash receipt of $2,100 was posted as a debit to Cash of $1,200. (Cash +900 ) c) A debit of $3,000 for a cash dividend was posted as a credit to Retained Earnings. (Dividends +3,000; RE -3,000) d) The balance of $2,750 in Automobile Expense was entered in the trial balance as $275. (Auto Exp. =2,750 ) e) A debit of $975 to Accounts Receivable was not posted. (A/R+975) f) A return of $125 of defective supplies was erroneously posted as a $215 credit to Supplies. (Supplies +90 ) g) An insurance policy acquired at a cost of $150 was posted as a credit to Prepaid Insurance. (Prepaid Ins. +300 ) h) A debit of $900 in Accounts Payable was overlooked when determining the balance of the account. (A/P900) i) The balance of Notes Payable was overstated by $5,000. (Notes Payable - 5,000 ) j) The balance of cash was understated by $750. (Cash +750 ) k) A cash receipt of $2,100 was posted as a debit to Cash of $1,200. (Cash +900)