This was the trial balance for Gilliam Services at the end of September:

The trial balance does not balance because of a number of errors. Gilliam's accountant compared the amounts in the trial balance with the ledger, recalculated the account balances, and compared the postings. He found the following errors:

a. The beginning 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 60 were posted as a credit to Supplies.

e. A debit of 180 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 Dividends was listed in the trial balance as a credit.
i. A 200 debit to Dividends was posted as a credit.
j. The actual balance of Electricity Expense, 260, was listed as 26 in the trial balance.
Prepare a corrected trial balance.

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Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Share Capital Retained Earnings Dividends Gilliam Services Trial Balance September 30, 20xx 3,840 5,660 120 180 8,400 4,540 4,000 7,560 700 Revenues 5,920 Salaries Expense 2,600 Rent Expense 600 Advertising Expense 340 Electricity Expense 26 21,766 22,720