The trial balance of Bailey, 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 $300 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct. b. Posted a $3,000 credit to Accounts Payable as $300 c. Did not record utilities expense or the related account payable in the amount of $450. d. Understated Common Stock by $400. e. Omitted Insurance Expense of $3,300 from the trial balance Requirement 1. Prepare the correct trial balance at September 30, 2014, complete with a heading. Journal entries are not required. A correct trial balance will start with the appropriate header. Then enter the correct account balances after you adjust for the errors found in the investigation. Total the debits and credits