The trial balance of Addison, Inc., at September 30, 2014 does not balance: (Click the icon to view the trial balance.) The accounting records hold the following errors a. Recorded a $400 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. b. Posted a $2,000 credit to Accounts Payable as $200 c. Did not record utilities expense or the related account payable in the amount of $390. d. Understated Common Stock by $400. e. Omitted Insurance Expense of $3,200 from the trial balance Requirement 1. Prepare the correct trial balance at September 30, 2014, complete with a heading. Journal entries are not required. Account Debit Credit Cash Accounts receivable Inventory Supplies Land Accounts payable Common stock Sales revenue Insurance expense The trial balance of Addison, Inc., at September 30, 2014 does not balance: (Click the icon to view the trial balance.) The accounting records hold the following errors: a. Recorded a $400 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. b. Posted a $2,000 credit to Accounts Payable as $200. c. Did not record utilities expense or the related account payable in the amount of $390. d. Understated Common Stock by $400. e. Omitted Insurance Expense of $3,200 from the trial balance. Requirement 1. Prepare the correct trial balance at September 30, 2014, complete with a heading. Journal entries are not required. Supplies Land Accounts payable Common stock Sales revenue Insurance expense Salary expense Rent expense Utilities expense Total $14,600 12,800 17,400 700 51,000 Cash. . . Accounts receivable Supplies . . - $11,800 47,700 41,300 Accounts payable Common stock 1,800 400 1,100 Rent expense. .. .- $99,800 $ 100,800