The trial balance of Building Blocks Child Care does not balance.

Building Blocks Child Care
Trial Balance
	Balance
Account Title	Debit	Credit
Cash	$7,630
Accounts Receivable	7,500
Office Supplies	1,100
Prepaid Insurance	2,300
Equipment	85,500
Accounts Payable		$3,200
Notes Payable		47,000
Thompson, Capital		52,300
Thompson, Withdrawals	4,370
Service Revenue		11,600
Salaries Expense	4,600
Rent Expense	500
Total	$113,500	$114,100

The following errors are detected:

Prepare the corrected trial balance as of August 31, 2024.

Errors a. c. Cash is understated by $1,800. b. A $4,500 debit to Accounts Receivable was posted as a credit. A $800 purchase of office supplies on account was neither journalized nor posted. d. Equipment was incorrectly transferred from the ledger as 585,500. It should have been transferred as $78,000. Salaries Expense is overstated by $200. f. A $200 cash payment for advertising expense was neither journalized nor posted. g. A $230 owner's withdrawal of cash was incorrectly journalized as $2,300. h. Service Revenue was understated by $4,700. i. A 12-month insurance policy was posted as a $1,100 credit to Prepaid Insurance. Cash was posted correctly. e