The following preliminary unadjusted trial balance of Ranger Co., a sports ticket agency, does not balance: Ranger Co. Unadjusted Trial Balance August 31, 20Y1 Line Item Description Debit Balances Credit Balances Cash 49,670 Accounts Receivable 23,340 Prepaid Insurance 8,390 Equipment 7,800 Accounts Payable 13,610 Unearned Rent 3,030 Common Stock 33,730 Retained Earnings 51,700 Dividends 10,400 Service Revenue 87,920 Wages Expense 44,100 Advertising Expense 7,550 Miscellaneous Expense 1,490 Totals 184,190 158,540 When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $49,670 and $35,660, respectively; (2) a billing of $2,630 to a customer on account was not