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The trial balance of Carver?, ?Inc., at September? 30, 2014 does not? balance:
Cash $14,900
Accounts receivable 12,800
Inventory 17,000
Supplies 700
Land 57,000
Accounts payable $11,800
Common stock 47,500
Sales revenue 49,200
Salary expense 1,800
Rent expense 1,200
Utilities expense 300
Total $105,700 $108,500The accounting records hold the following? errors:
a. Recorded a $500 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 $570.d. Understated Common Stock by $200.e. Omitted Insurance Expense of $3,900 from the trial balance.
Requirement
Problem 1. Prepare the correct trial balance at September? 30, 2014?, complete with a heading. Journal entries are not required.
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