The trial balance of Cancan Tutor Centre as at 31 August 2021 is as below: Accounts Credit RM WW Debit RM 3,100 1,900 700 26,100 Cash Accounts receivable Inventory Equipment Accounts payable Capital Service revenue Salaries Rental Utilities Total 11,400 11,900 9,600 1,600 900 500 34,800 32,900 Investigations of the accounting records reveals that the accounts clerk has made the following mistakes: i. . Recorded a RM400 cash revenue transaction by debiting accounts receivable. The credit entry was correct. ii. Posted a RM2,000 credit to accounts payable as RM200. iv. Did not record utilities expense in the amount of RM500. iii. v. Understated capital by RM100. Required: Prepared the correct trial balance with a complete heading. (15 marks)