The following trial balance does not balance:

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The following errors were detected:

1. The cash balance is understated by $1,300.
2. The cost of the land was $44,600, not $46,600.
3. A $400 purchase of supplies on account was neither journalized nor posted.
4. A $3,000 credit to Consulting Service Revenue was not posted.
5. Rent Expense of $200 was posted as a credit rather than a debit.
6. The balance of Advertising Expense is $600, but it was listed as $400 on the trial balance.
7. A $300 debit to Accounts Receivable was posted as $30. The credit to Consulting Service Revenue was correct.
8. The balance of Utilities Expense is overstated by $80.
9. A $900 debit to the R. Minter, Withdrawals account was posted as a debit to R. Minter, Capital.

Required

Prepare the corrected unadjusted trial balance at June 30, 2020. Journal entries are not required.

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Correcting errors in a trial balance

Trial bal. total, $70,000