The trial balance of Sam s Deli Inc. at October 31, 2014, does not balance: The accounting records contain the following errors:

a. Recorded a $1,000 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.

b. Posted a $1,000 credit to Accounts Payable as $100.

c. Did not record utility expense or the related account payable in the amount of $200.

d. Understated Share Capital by $1,100. e. Omitted insurance expense of $1,000 from the trial balance.

Requirement

Prepare the correct trial balance at October 31, 2014, complete with a heading. Journal entries are not required.

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