The trial balance of Wayland Company shown below does not balance.Your review of the ledger reveals the following:

(a) Each account had a normal balance.

(b)The debit footings in Prepaid Insurance, Accounts Payable, and Property Tax Expense were each understated by P1,000.

(c)A transposition error was made in Accounts Receivable and Service Revenue; the correct balances for Accounts Receivable and Service Revenue are P27,500 and P66,900, respectively.

(d)A debit posting to Advertising Expense of P3,000 was omitted.

(e)A P15,000 cash drawing by the owner was debited to Way Land, Capital and credited to Cash.

Trial Balance

April 30, 2020

DebitCredit

Cash48,000

Accounts Receivable25,700

Prepaid Insurance7,000

Equipment80,000

Accounts Payable45,000

Property Tax Payable5,600

Way Land, Capital112,000

Service Revenue69,600

Salaries Expense42,000

Advertising Expense11,000

Property Tax Expense8,000

208,900245,000

Prepare the correct trial balance.at April 30,2020.