The trial balance of Love to Learn Child Care does not balance.

The following errors are detected:
a. Cash is understated by $1,800.
b. A $3,800 debit to Accounts Receivable was posted as a credit.
c. A $1,000 purchase of office supplies on account was neither journalized nor posted.
d. Equipment was incorrectly transferred from the ledger as $90,400. It should have been transferred as $82,500.
e. Salaries Expense is overstated by $350.
f. A $300 cash payment for advertising expense was neither journalized nor posted.
g. A $160 cash dividend was incorrectly journalized as $1,600.
h. Service Revenue was understated by $4,000.
i. A 12-month insurance policy was posted as a $1,400 credit to Prepaid Insurance.
Cash was posted correctly.
Prepare the corrected trial balance as of May 31, 2018. Journal entries are not required.

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LOVE TO LEARN CHILD CARE Trial Balance May 31, 2018 Balance Account Title Debit Credit $ 8,060 Cash Accounts Receivable 8,700 Office Supplies 1,000 Prepaid Insurance 1,700 Equipment 90,400 Accounts Payable 3,000 Notes Payable 45,000 Common Stock 54,000 Dividends 3,740 16,300 Service Revenue Salaries Expense 4,350 Rent Expense 400 $ 118,350 $ 118,300 Total