The trial balance of Josten, Inc., at September 30, 2014 does not balance:The 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 $ 2000 credit to Accounts Payable as $ 200.c.Did not record utilities expense or the related account payable in the amount of $ 600.d.Understated Common Stock by $ 400.e.Omitted Insurance Expense of $ 3 comma 100 from the trial balance.Requirement1. Prepare the correct trial balance at September 30, 2014, complete with a heading. Journal entries are not required.
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