The following trial balance of Joy McDowell Tutoring Service as of May 31, 2018, does not balance.

Investigation of the accounting records reveals that the bookkeeper:
a. Recorded a $400 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.
b. Posted a $2,000 credit to Accounts Payable as $200.
c. Did not record Utilities Expense or the related Utilities Payable in the amount of $300.
d. Understated Common Stock by $100.
Prepare the corrected trial balance as of May 31, 2018, complete with a heading; journal entries are not required.

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JOY MCDOWELL TUTORING SERVICE Trial Balance May 31, 2018 Balance Account Title Debit Credit $ 2,800 Cash Accounts Receivable 2,000 Office Supplies 600 Computer Equipment 15,800 $ 11,100 Accounts Payable Utilities Payable 800 Common Stock 11,600 Dividends 10,400 Service Revenue 9,600 Salaries Expense 1,900 Rent Expense 800 Utilities Expense 700 $ 35,000 $ 33,100 Total