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The unadjusted trial balance of Building Blocks Company does not balance.

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The following errors are detected:

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Prepare the corrected unadjusted trial balance at August $31,2025.$ Journal entries are not required.

Unadjusted Trial Balance

Errors

a$.$ Cash is understated by $$1,400.$

b$.$ A $$4,400$ debit to Accounts Receivable was posted as a credit.

c$.$ A $$900$ purchase of supplies on account was neither journalized nor posted.

d$.$ Equipment was incorrectly transferred from the ledger as $$90,200.$ It should have been transferred as $$82,000.$

e$.$ Salaries Expense is overstated by $$800.$

f$.$ A $$300$ cash payment for advertising expense was neither joumalized nor posted.

g$.$ A $$240$ cash dividend was incorrectly joumalized as $$2,400.$

h$.$ Service Revenue was understated by $$3,800.$

i$.$ A $12-$month insurance policy was posted as a $$1,600$ credit to Prepaid Insurance. Cash was posted correctly.

Print

$\backslash$table$[[\backslash$table$[[$Building Blocks Company$],[$Unadjusted Trial Balance$],[$August $31,2025]]],[,$Balance$],[$Account Title,Debit,Credit$],[$Cash$,$$$,8,040,],[$Accounts Receivable,,$7,100,],[$Supplies$,,1,400,],[$Prepaid Insurance,,$200,],[$Equipment$,,90,200,],[$Accounts Payable,,$$,2,700],[$Notes Payable,,,$55,000],[$Common Stock,,,$52,300],[$Dividends$,,4,960,],[$Service Revenue,,,$7,200],[$Salaries Expense,,$4,000,],[$Rent Expense,,$700,],[$Total$,$$$,116,600s,117,200]]$

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