The following errors were detected: The cash balance is understated by $1,300. The cost of the land was $44,600, not $46,600. A $400 purchase of supplies on account was neither journalized nor posted. A $3,000 credit to Consulting Service Revenue was not posted. Rent Expense of $200 was posted as a credit rather than a debit. 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 as $30. The credit to Consulting Service Revenue was correct. The balance of Utilities Expense is overstated by $80. A $900 debit to the R. Minter. Withdrawals account was posted as a debit to R. Minter, Capital