The trial balance of Doyle, Inc., at September 30, 2012, does not balance.

The accounting records hold the following errors:
a. Recorded a $600 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.
b. Posted a $3,000 credit to Accounts Payable as $300.
c. Did not record utilities expense or the related account payable in the amount of $400.
d. Understated Common Stock by $200.
e. Omitted Insurance Expense of $3,400 from the trial balance.

Requirement
1. Prepare the correct trial balance at September 30, 2012, complete with a heading. Journal entries are notrequired.

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Cash S 4,600 13,200 17,100 800 58,000 ts receivable.. Inventory.. Supplies Accounts payable S12,400 47,400 38,500 n stock Service revenue Salary expense Rent expense Utilities expense. 1,900 1,100 1,100 $97,800 ota $98,300