The following trial balance of Wildhorse Landowska does not balance. Your review of the ledger reveals the following. (a) Each account had a normal balance. (b) The debit footings in Prepaid Insurance, Accounts Payable, and Property Tax Expense were each understated $96. (c) A transposition error was made in Accounts Receivable and Service Revenue; the correct balances for Accounts Receivable and Service Revenue are $2,850and $6,690, respectively. (d) A debit posting to Advertising Expense of $314was omitted. (e) A $1,500cash drawing by the owner was debited to Owner's Capital and credited to Cash.

WILDHORSE LANDOWSKA

TRIAL BALANCE

APRIL 30, 2017

Debit

Credit

Cash$4,420Accounts Receivable2,580Prepaid Insurance720Equipment$7,370Accounts Payable4,450Property Tax Payable536Owner's Capital10,240Service Revenue6,960Salaries and Wages Expense4,177Advertising Expense1,023Property Tax Expense754$20,416

$22,814

correct trial balance