A. The cash balance is understated by $400
B. Rent expense of $350 was erroneously posted as a credit rather than a debit.
C. An $8,300 credit to service revenue was not posted.
D. A $600 debit to accounts receivable was posted as $60.
E. The balance of Utilities Expense is understated by $60.
F. A $100 puchase of supplies on account was neither journalized nor posted.
G. Office furniture should be listed in the amount of $21,300.