Wrobell Company has the following incorrect trial balance available on December 31, 2019:

Account	Debit	Credit
Cash	$27,900
Accounts Receivable	$12,800
Inventory	$17,300
Supplies	$400
Land	$41,000
Accounts Payable		$21,600
Common Stock		$47,100
Sales Revenue		$33,800
Salary Expense	$2,200
Rent Expense	$1,000
Utility Expense	$1,000
Totals	$103,600	$102,500

The following errors in the trial balance were made:

1. Recorded $200 cash revenue received by debiting Accounts Receivable for $200 and crediting Sales Revenue for $200.
2. Posted a $1,000 credit to Accounts Payable as $100.
3. Understated Common Stock by $200.
4. Omitted a journal entry that debits Insurance Expense for $3,700 and credits Cash for $3,700.

Prepare a corrected trial balance at December 31, 2019.