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. Cash Accounts Receivable $26,500 37,775 Prepaid Insurance 800 Office Supplies 960 Accounts Payable $11,410 Notes Payable 6,000 Capital Stock 7,500 Retained Earnings 25,340 Dividends 2000 Fees Earned 126,500 Wages Expense 84,100 Rent Expense 5,500 Advertising Expense 3,900 Automobile Expense 275 Miscellaneous Expense 1,550 Totals $161,360 $178,750 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/P-900) 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)