The following trial balance provided by Specialty Stores Inc. is not in balance.

Account Debit Credit

Cash $$65,440$ $

Accounts receivable $51,280$

Allowance for doubtful accounts $1,840$

Inventory $71,040$

Prepaid insurance $640$

Land $8,000$

Equipment $160,000$

Accumulated depreciation $48,000$

Accounts payable $29,200$

Interest payable $400$

Deferred revenue $1,440$

Notes payable $80,000$

Common Stock $112,000$

Retained earnings $22,400$

Sales $217,680$

Salaries expense $64,000$

Operating expense $88,400$

Interest expense $1,920$

Totals $$512,160$ $$511,520$

Upon a detailed examination of the accounting records, the following items were discovered.

A $$960$ posting $($debit$)$ to Inventory was omitted.

A $$400$ cash payment on account was debited to Operating Expense and credited to Cash.

A sale of $$2,560$ on account $($supported by an invoice$)$ was recorded as a debit to Accounts Receivable for $$1,840$ and a credit to Sales for $$1,840.$

The correct total of interest expense in the ledger is $$3,200$; however, $$1,920$ is incorrectly shown in the trial balance.

Depreciation expense for the period of $$16,000$ was debited to Accumulated Depreciation and credited to Operating Expense.

Required

Prepare a correct unadjusted trial balance, correcting for all errors, including improper recording of debits and credits $\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts receivable,$51,440,$$$],[$Allowance for doubtful accounts,,$1,840],[$Inventory$,71,040,],[$Prepaid insurance,$640,],[$Land$,8,000,],[$Equipment$,160,000,],[$Accumulated depreciation,,$48,000],[$Accounts payable,,$29,200],[$Interest payable,,$400],[$Deferred revenue,,$80,000],[$Notes payable,,$112,000],[$Common Stock,$64,000,22,400],[$Retained earnings,$88,400,],[$Sales$,1,920,],[$Salaries expense,$$512,160,$$$511,520],[$Operating expense,,$],[$Interest expense,,$],[$Totals$,,]]$ Ch $2-$ Reversing & cash to accrual

Upon a detailed examination of the accounting records, the following items were discovered.

A $$960$ posting $($debit$)$ to Inventory was omitted.

A $$400$ cash payment on account was debited to Operating Expense and credited to Cash.

A sale of $$2,560$ on account $($supported by an invoice$)$ was recorded as a debit to Accounts Receivable for $$1,840$ and a credit to Sales for $$1,840.$

The correct total of interest expense in the ledger is $$3,200$; however, $$1,920$ is incorrectly shown in the trial balance.

Depreciation expense for the period of $$16,000$ was debited to Accumulated Depreciation and credited to Operating Expense.

Required

Prepare a correct unadjusted trial balance, correcting for all errors, including improper recording of debits and credits.

Note: Do not use a negative sign in your answers.

$\backslash$table$[[$Account$,$Debits,Credits$],[$Cash$,$$$,65,440$ v$,$$$,0],[$Accounts receivable,,$52,000,,0],[$Allowance for doubtful accounts,,$0,,1,840],[$Inventory$,,72,000,,0],[$Prepaid insurance,,$640,,0],[$Land$,,8,000,,0],[$Equipment$,,160,000,,0],[$Accumulated depreciation,,$0,,16,000\backslash$times $],[$Accounts payable,,$0,,28,240\backslash$times $],[$Interest payable,,$0,,400],[$Deferred revenue,,$0,,1,440],[$Notes payable,,$0,,80,000],[$Common Stock,,$0,,112,000],[$Retained earnings,,$0,,22,400],[$Sales$,,0,,218,400],[$Salaries expense,,$64,000,,0],[$Operating expense,,$15,400\backslash$times $,,0],[$Interest expense,,$3,200,,0],[$Totals$,$$$,513,120\backslash$times $,$$$,511,520$x$]]$

PLEAS ENOTE WHICH ONES I HAVE WRONG