The trial balance of Learn for Life Child Care does not balance. Correct the errors on the data table. The following errors are detected:

a.	Cash is understated by $1,900.
b.	A $4,100 debit to Accounts Receivable was posted as a credit.
c.	A $1,400 purchase of office supplies on account was neither journalized nor posted.
d.	Equipment was incorrectly transferred from the ledger as $88,200. It should have been transferred as $80,000.
e.	Salaries Expense is overstated by $1,000.
f.	A $600 cash payment for advertising expense was neither journalized nor posted.
g.	A $200 ?owner's withdrawal of cash was incorrectly journalized as $2,000.
h.	Service Revenue was understated by $4,600.
i.	A? 12-month insurance policy was posted as aa $1,300 credit to Prepaid Insurance. Cash was posted correctly.

Data Table August 31, 2017. Journal entries are nof Learn for Life Child Care Trial Balance August 31, 2017 Care Balance Debit Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Tilton, Capital Tilton, Withdrawals Service Revenue Salaries Expense Rent Expense Total Balance Credit 7,500 6,700 500 500 88,200 Debit Credit 2,600 51,000 51,700 5,100 7,500 5,100 300 $113,900 $112,800