▾ Account Title Cash Account Receivable Office Supplies Office Equipment Account Payable Mr. X Capital Mr. X Drawing Service Revenue Wages Expense ... Rent Expense Advertising Expense Dr. Br. 22,600 10,000 80,140 102,000 36,980 251.720 Br. 31,600 36,000 96,600 24,000 19,200 5,000 206.460 The trial balance is incorrect because of the following errors: 1. The sum of the debits in the cash account is Br. 86,000 and the sum of the credits is Br. 60,000. 2. A Br. 550 payment from a credit customer was not posted to Accounts Receivable. 3. A purchase of supplies on account for Br. 800 was not recorded at all. 4. A transposition error was committed in copying the balance of Service Revenue account to the trail balance. The correct amount was 90,660. 5. Utilities expense with a balance of Br. 2000 was omitted from the trail balance. 6. The balance of Mr. X Drawing was overstated by Br. 2000. 7. A credit of Br. 2500 in Accounts Payable was overlooked in determining the balance of the account. 8. Accumulated Depreciation on equipment with a balance of Br. 1210 was omitted from the trail balance
