The unadjusted trial balance of BuildingBlocks Company does not balance.

The following errors are detected:

Prepare the corrected unadjusted trial balance at August 31, 2025.

Journal entries are not required.

Building Blocks Company Unadjusted Trial Balance August 31, 2025 a. Cash is understated by $1,100. b. A $3,800 debit to Accounts Receivable was posted as a credit. c. A $1,000 purchase of supplies on account was neither journalized nor posted. d. Equipment was incorrectly transferred from the ledger as $88,900. It should have been transferred as $81,000. e. Salaries Expense is overstated by $800. f. A $300 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 $3,600. i. A 12-month insurance policy was posted as a $1,400 credit to Prepaid Insurance. Cash was posted correctly. \begin{tabular}{l} Building Blocks Company \\ Unadjusted Trial Balance \\ August 31, 2025 \\ Account Title \\ \hline Cash \\ \hline Accounts Receivable \\ \hline Supplies \\ \hline Prepaid Insurance \\ \hline Equipment \\ \hline Accounts Payable \\ \hline Notes Payable \\ \hline Common Stock \\ \hline Dividends \\ \hline Service Revenue \\ \hline Salaries Expense \\ \hline Rent Expense \\ \hline Advertising Expense \\ \hline \end{tabular}