Trial balance correction
The Controller of SHD Corporation asks his assistant to correct the company's December 31, 2020, trial balance.
The preliminary trial balance, which does not balance, is reproduced below:

\begin{array}{c} \text {SHD Corporation}\\ \text {Trial Balance}\\ \text {December 31, 2020}\\\begin{array}{lll}\\ \text {Cash........................................}\\ \text {Accounts Receivable................}\\ \text {Prepaid Insurance....................}\\ \text {Equipment...............................}\\ \text {Inventories...............................}\\ \text {Accounts Payable.....................}\\ \text {Common Shares.......................}\\ \text {Sales........................................}\\ \text {Salaries....................................}\\ \text {Office Supplies..........................}\\ \text {Depreciation Expense................}\end{array}\begin{array}{r}\underline{\text { Debit} } \\\$ 10,000 \\15,000 \\600 \\40,000 \\9,000\\\\\\64,000 \\2,150 \\\underline{2,550} \\\underline{\$ 143,300} \\ \end{array}\begin{array}{lll}\underline{\text {Credit}}\\\\\\\\\\\\\$11,590 \\110,000 \\17,100\\\\\underline{\quad\quad\quad\quad}\\ \underline{\$ 138,690 }\end{array}\end{array}

The assistant's review uncovered the following errors:
1.The accounts payable for the purchase of inventories in the amount of $ 6,560 was recorded as $ 5,650 in error.
2.Depreciation expense was understated by $ 450.
3.Office supplies were overstated by $ 150.
4.A collection from a customer in the amount of $ 4,000 was not posted to the receivable ledger.
Instructions
Prepare a corrected trial balance.

Which of the Following Criteria Does NOT Have to Be

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