Question :
The trial balance for Delainey Fitness, shown below, does not balance. The following error were detected:
a. The cash balance is overstated by $6,000.
b. Rent expense of $3,000 was posted as a credit rather than a debit.
c. The balance of Advertising Expense is $4,500, but it is listed as $6,000 on the trial balance
d. A $9,000 debit to Accounts Receivable was posted as $900.
e. The balance of Utilities Expense is understated by $900.
f. A $19,500 debit to the E. Delainey, Withdrawals account was posted as a debit to Delainey Capital.
g. A $1,500 purchase of supplies on account was neither journalized nor posted.
h. An $87,000 credit to Service Revenue was not posted.
i. Office furniture should be listed in the amount of $19,500.
Prepare the corrected trial balance at October 31, 2010. Journal entries are not required.