The trial balance of Smart Tots Child Care does not balance.

The following errors are detected:
a. Cash is understated by $ 1,000.
b. A $ 4,000 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 $ 87,000. It should have been transferred as $ 78,500.
e. Salaries Expense is overstated by $ 200.
f. A $ 400 cash payment for advertising expense was neither journalized nor posted.
g. A $ 200 cash dividend was incorrectly journalized as $ 2,000.
h. Service Revenue was understated by $ 5,000.
i. A 12-month insurance policy was posted as a $ 1,200 credit to Prepaid Insurance. Cash was posted correctly.
Prepare the corrected trial balance as of August 31, 2015. Journal entries are notrequired.

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SMART TOTS CHILD CARE Trial Balance August 31, 2015 Balance Account Title Cash Accounts Receivable Office Supplies Frepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Omidend Service Revenue Salaries Expense Rent Expense Total Debit Credit 7,700 7,000 700 800 87,000 50,000 51.700 4,400 4,700 3,600 500 $111,700 109 400