The trial balance of Amanda€™s Candies, Inc., at September 30, 2014, does not balance:

The accounting records hold the following errors:
a. Recorded a $200 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.
b. Posted a $1,000 credit to Accounts Payable as $100.
c. Did not record utilities expense or the related account payable in the amount of $640.
d. Understated Common Stock by $200.
e. Omitted Insurance Expense of $3,700 from the trial balance.

Requirement
1. Prepare the correct trial balance at September 30, 2014, complete with a heading. Journal entries are notrequired.

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S 14,200 12,800 17,300 400 41,000 Accounts receivable.. Inventory. Supp Accounts payab $11,600 47,100 33,800 Salary expense Rent expense... Utilities expense Total 2,200 1,000 1,000 $89,900 $92,500