The trial balance of Loving Care Child Care does not balance.

The following errors are detected:

a. Cash is understated by $1,600. b. A $4,600 debit to Accounts Receivable was posted as a credit. c. A $800 purchase of office supplies on account was neither journalized nor posted. d. Equipment was incorrectly transferred from the ledger as $88,500. It should have been transferred as $81,000. e. Salaries Expense is overstated by $500. f. A $200 cash payment for advertising expense was neither journalized nor posted. g. A $230 cash dividend was incorrectly journalized as $2,300. h. Service Revenue was understated by $4,900. i. A 12-month insurance policy was posted as a $1,300 credit to Prepaid Insurance. Cash was posted correctly.

\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} Loving Care Child Care \\ Trial Balance \\ August 31,2024 \end{tabular}} \\ \hline \multirow[b]{2}{*}{ Account Title } & \multicolumn{2}{|c|}{ Balance } \\ \hline & Debit & Credit \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Loving Care Child Care \\ Trial Balance \\ August 31,2024 \end{tabular}} \\ \hline \multirow[b]{2}{*}{ Account Title } & \multicolumn{3}{|c|}{ Balance } \\ \hline & \multicolumn{2}{|r|}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline Cash & s & 7,230 & \\ \hline Accounts Receivable & & 5,900 & \\ \hline Office Supplies & & 1,200 & \\ \hline Prepaid Insurance & & 1,700 & \\ \hline Equipment & & 88,500 & \\ \hline Accounts Payable & & s & 4,100 \\ \hline Notes Payable & & & 48,000 \\ \hline Common Stock & & & 52,300 \\ \hline Dividends & & 4,570 & \\ \hline Service Revenue & & & 10,000 \\ \hline Salaries Expense & & 3,900 & \\ \hline Rent Expense & & 900 & \\ \hline Total & $ & 113,900S & 114,400 \\ \hline \end{tabular}