There are two errors in the following trial balance:
(1) One account has been placed in the wrong column,
(2) There is a transposition error in the balance of the L. Bourque, Capital account. Explain the two errors.

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BOURQUE COMPANY Trial Balance December 31,2017 Debit Credit Cash Accounts receivable Prepaid insurance Accounts payable Unearned revenue $15,000 1,800 3,500 2,000 2,200 15,400 Bourque, capital L. Bourque, drawings Service revenue Re 4,900 27,500 nt expense Sala Totals 2,400 18,600 $42,700 ries expense $50,600