Errors in Trial Balance The following preliminary unadjusted trial balance of Ranger Co

Errors in Trial Balance

The following preliminary unadjusted trial balance of Ranger Co., a sports ticket agency, does not balance:

Ranger Co.

Unadjusted Trial Balance

August 31, 20Y1  Debit Balances Credit Balances

Cash 42,660   

Accounts Receivable 20,050  

 Prepaid Insurance   7,210 

Equipment 6,700   

Accounts Payable   11,690 

Unearned Rent   2,600 

Common Stock 21,680   

Retained Earnings. 51,700   

Dividends 9,000   

Service Revenue   75,510 

Wages Expense   37,800

 Advertising Expense 6,480   

Miscellaneous Expense   1,280 

Totals 158,270  136,090 

When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $42,660 and $30,630, respectively; (2) a billing of $2,260 to a customer on account was not posted to the accounts receivable account; (3) a payment of $1,620 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $4,150; (5) the correct balance of the equipment account is $67,000; and (6) each account has a normal balance.

create a corrected unadjusted trial balance. For those boxes in which no entry is required, leave the box blank.