The bookkeeper of Weston & Co prepared the following trial balance at April 30, 2026, which does not balance.
| Account | Debit | Credit |
|---|
| Cash | 13,240 | |
| Accounts Receivable | 11,000 | |
| Equipment | 24,000 | |
| Accounts Payable | | 8,500 |
| Unearned Service Revenue | | 3,100 |
| Owner Capital | | 30,000 |
| Owner Drawings | | 1,500 |
| Service Revenue | | 17,500 |
| Salaries and Wages Expense | 5,400 | |
| Rent Expense | 810 | |
| Utilities Expense | ____ | 450 |
| Total | 54,450 | 61,050 |
An examination of the ledger and journal reveals the following errors:
- Equipment costing $1,000 was purchased on account, but the credit posting to Accounts Payable was made as $100.
- The balance of Utilities Expense, $450, was listed in the credit column of the trial balance.
- A $2,300 collection from a customer on account was correctly debited to Cash but was credited to Service Revenue instead of Accounts Receivable.
- The Prepaid Insurance account, with a balance of $3,600, was omitted from the trial balance entirely (it is correct in the ledger).
- Owner Drawings of $1,500 was listed in the credit column of the trial balance.
Instructions:
Prepare a corrected trial balance at April 30, 2026.