The trial balance of Josten, Inc., at September 30, 2014 does not balance: i (Click the icon to view the trial balance.) The accounting records hold the following errors: a. Recorded a $200 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 $540 d. Understated Common Stock by $200 e. Omitted Insurance Expense of $3,600 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 investiqation. Total the debits and credits. Josten, Inc. Trial Balance September 30, 2014 - X More Info Credit Account Debit 14200 Cash 13200 Accounts receivable Cash 14,000 17000 Inventory Accounts receivable. 13,400 200 Supplies Inventory 17,000 57000 Land Supplies 200 Accounts payable 57,000 Land. 47600 Common stock Accounts payable S 12,100 46700 Sales revenue Common stock. 47,400 3600 Insurance expense Sales revenue 46,700 2500 Salary expense Salary expense 2,500 800 Rent expense Rent expense 800 600 Utilities expense 600 Utilities expense 109400 Total S 105,500 S 106,200 Total Print Done