The following Dec. 16 The following trial balance does not balanoe eos ha td 17 MINTER LANDSCAPE Trial Ealance s 1,600 10,000 18 Accounts receivable 19 4660 Office furniture 21 3,800 23,000 Accounts payable Notes payable R. Minter, capital R. Minter, withdrawals Consulting service revenue Advertising expense Rent expense Salary expense Utilities expense 31,600 7,300 400 1,000 2,100 410 $68.610 $65700 The following errors were detected Req a. The cash balance is understated by $1,300 b. The cost of the land was $44,600, not $46,600 c. A S400 purchase of supplies on account was neither journalized nor d. A $3,000 credit to Consulting Service Revenue was not posted. e. Rent Expense of $200 was posted as a credit rather than a debit. f. The balance of Advertising Expense is $600, but it was listed as $400 on the trial balance & A $300 debit to Accounts Receivable was posted a Revenue was correct h. The balance of Utilities Expense is overstated by $80 i. A $900 debit to the R. Minter, Withdrawals account was posted as a debit Capital 1. posted. 2. 3. $30. The credit to Consulting Service Required required. Prepare the corrected trial balance at June 30, 2017. Journal Problem 2-7A Problem 2-6A The following trial balance does Correcting errors in a trial balance rial bal. total $70,000 Cash Accounts receivable Supplies Office furniture Land Accounts payable Notes payable R. Minter, capital R. Minter, withdrawals Consulting service revenue Advertising expense Rent expense Salary expense Utilities expense Total