This was the trial balance for LaPietro Services at the end of September: LaPietro Services Trial Balance September 30, 20XX Cash $3,840 Accounts Receivable $5,660 Supplies $120 Prepaid Insurance $180 Equipment $8,400 Accounts Payable $4,540 M. LaPietro, Capital $11,560 M. LaPietro, Withdrawals $700 Revenues $5,920 Salaries Expense $2,600 Rent Expense $600 Advertising Expense $340 Utilities Expense $26 $21,766 $22,720 The trial balance does not balance because of a number of errors. LaPietros accountant compared the amounts in the trial balance with the ledger, recomputed the account balances, and compared the postings. He found the following errors:

a) The balance of Cash was understated by $400.

b) A cash payment of $420 was credited to Cash for $240.

c) A debit of $120 to Accounts Receivable was not posted.

d) Supplies purchased for $80 were posted as a credit to Supplies.

e) A debit of $140 to Prepaid Insurance was not posted.

f) The Accounts Payable account had debits of $5,320 and credits of $9,180.

g) The Notes Payable account, with a credit balance of $2,400, was not included in the trial balance.

h) The debit balance of M. LaPietro, Withdrawals was listed in the trial balance as a credit.

i) A $200 debit to M. LaPietro, Withdrawals was posted as a credit.

j) The actual balance of Utilities Expense, $260, was listed as $26 in the trial balance.

Prepare a correct trial balance