The trial balance of Smart Tots Child Care does not balance. (Click the icon to view the trial balance.) The following errors are detected: (Click the icon to view the errors.) Prepare the corrected trial balance at August 31, 2024. Journal entries are not required. Data table More info a. Cash is understated by $1,600. b. A $3,700 debit to Accounts Receivable was posted as a credit. c. A $1,500 purchase of office supplies on account was neither journalized nor posted. d. Equipment was incorrectly transferred from the ledger as $87,100. It should have been transferred as $79,500. e. Salaries Expense is overstated by $800. f. A $200 cash payment for advertising expense was neither journalized nor posted. g. A $220 cash dividend was incorrectly journalized as $2,200. h. Service Revenue was understated by $4,800. i. A 12-month insurance policy was posted as a $1,100 credit to Prepaid Insurance. Cash was posted correctly