The following trial balance of Rich Macker Tutoring Service as of May 31, 2016, does not balance. (Click the icon to view the trial balance lick the icon to view the investigation results.) Prepare the corrected trial balance as of May 31, 2016, complete with a heading; journal entries are not required Trial Balance May 31, 2016 Balance Account Title Debit Credit Total Choose from any list or enter any number in the input fields and then click Check Answer. Clear All Check Answer Data Table Trial Balance May 31, 2016 Balance Account Title Debit Credit Cash 3,100 Accounts Receivable 1,800 Office Supplies 800 16,000 Computer Equipment Accounts Payable 11,200 100 Utilities Payable Macker, Capital 11,800 Macker, Withdrawals 9,700 9,600 Service Revenue 1,700 Salaries Expense 900 Rent Expense 600 Utilities Expense $34,600 $ 32,700 Total Print Done More Info Investigation of the accounting records reveals that the bookkeeper: Recorded a $700 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. Posted a $2,000 credit to Accounts Payable as $200. Did not record Utilities Expense or the related Utilities Payable in the amount of $300. Understated Macker, Capital by $100. a. b. c. d. Print Done