The Following Trial Balance Is Prepared from the General Ledger

Essay

The following trial balance is prepared from the general ledger of HG's Auto Maintenance.
$\begin{array}{|lcc|} \hline \quad \quad \quad& \text {HG'S AUTO MAINTENANCE} \quad \quad \quad\\\hline & \text {Trial Balance}\\\hline & \text {October 31}\\\end{array}$
$\begin{array} { | l | r | r | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 1,975 & \\\hline \text { Accounts receivable } & 2,800 & \\\hline \text { Supplies } & 500 & \\\hline \text { Shop equipment } & 13,000 & \\\hline \text { Office equipment } & 6,600 & \\\hline \text { Accounts payable } & & \$ 4,510 \\\hline \text { Hal Griffin, Capital } & & 22,000 \\\hline \text { Hal Griffin, Withdrawals } & 4,200 & \\\hline \text { Repair fees earned } & & 11,875 \\\hline \text { Supplies expense } & 8,600 & \\\hline \text { Totals } & \$ 37,675 & \$ 38,385 \\\hline\end{array}$ Because the trial balance did not balance, you decided to examine the accounting records. You found that the following errors had been made:
1. A purchase of supplies on account for $245 was posted as a debit to Supplies and as a debit to Accounts Payable.
2. An investment of $500 cash by the sole stockholder was debited to Common Stock and credited to Cash.
3. In computing the balance of the Accounts Receivable account, a debit of $600 was omitted from the computation.
4. One debit of $300 to the Dividends account was posted as a credit.
5. Office equipment purchased for $800 was posted to the Shop Equipment account.
6. One entire entry was not posted to the general ledger. The transaction involved the receipt of $125 cash for repair services performed for cash.
Prepare a corrected trial balance for the HG's Auto Maintenance as of October 31.