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The trial balance for Mackle Fitness, shown below, does not balance.
The trial balance for Mackle Fitness, shown below, does not
The following errors 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 G. Mackle, Withdrawals account was posted as a debit to
G. Mackle, 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.
Required
Prepare the corrected trial balance at July 31, 2017. Journal entries are not required.
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