The Trial Balance does not balance.

August 31, 2018 Balance Account Title Debit Credit Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Total August 31, 2018 Balance Account Title Debit Credit Cash $ 8,160 Accounts Receivable 5,200 Office Supplies 1,500 Prepaid Insurance 1,000 91,000 Equipment Accounts Payable $ 2,800 Notes Payable 48,000 Common Stock 51,000 Dividends 3,840 Service Revenue 14,200 Salaries Expense 3,900 400 Rent Expense $ 115,000 $ 116,000 Total a. C. Cash is understated by $1,800. b. A $4,900 debit to Accounts Receivable was posted as a credit. A $1,200 purchase of office supplies on account was neither journalized nor posted d. Equipment was incorrectly transferred from the ledger as $91,000. It should have been transferred as $83,000. Salaries Expense is overstated by $900. f. A $700 cash payment for advertising expense was neither journalized nor posted. g. A $160 cash dividend was incorrectly journalized as $1,600. h. Service Revenue was understated by $4,700. i. A 12-month insurance policy was posted as a $1,500 credit to Prepaid Insurance. Cash was posted correctly. e