The trial balance of Haigood Inc. at September 30 20X3 does not balance:Cash$ 4200Accounts receivable13000Inventory17000Supplies600Land55000Accounts payable$12000Common stock47900Service revenue32100Salary expense1700Rent expense800Utilities expense700Total$93000$92000The accounting records hold the following errors:a. Recorded a $1000 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.b. Posted a $1000 credit to Accounts Payable as $100.c. Did not record utilities expense or the related account payable in the amount of $200.d. Understated Common Stock by $1100.e. Omitted Insurance Expense of $1000 from the trial balance.RequiredPrepare the correct trial balance at September 30 20X3 complete with a heading. Journal entries are not required.