A New Employee with Little Accounting Knowledge Prepared the Following $\quad$

A new employee with little accounting knowledge prepared the following trial balance. Prepare a corrected trial balance as of December 31, 2019, based on the incorrect trial balance and the additional data. $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {Dillon's Publishing Service}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {Trial Balance}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {December 31,2019}$
$\begin{array} { l r r } & \text { Debit } & \text { Credit } \\ \text { Cash } & \$ 35,000 & \\ \text { Accounts receivable } & 11,500 & \\ \text { Office supplies } & 1,500 & \\ \text { Prepaid insurance } & 800 & \\ \text { Office equipment } & 14,000 & \\ \text { Accounts payable } & & \$ 18,000 \\ \text { Note payable } & & 9,250 \\ \text { Martin Dillon, Capital } & & 34,000 \\ \text { Martin Dillon, Withdrawals } & 2,800 & \\ \text { Service revenue } & 71,300 & \\ \text { Salary expense } & & 9,200 \\ \text { Rent expense } & & 7,500 \\ \text { Advertising expense } & \underline{3,500 }&\underline{\quad\quad} \\ \text { Total } &\underline{\underline{ \$ 140,400}} & \underline{\underline{\$ 77,950 }}\end{array}$ Additional data:
- All accounts have a normal balance.
- Service revenue has a transposition error.
- Note payable is understated by $7,250.