The Lexington Group has the following unadjusted trial balance as of May 31, 2018:Account Title Debit CreditCash 20,350Accts Rcvble. 37,000Supplies 1,100PPd. Ins. 200Equipment 171,175Notes Payable 36,000Accounts Payable 26,000Common Stk. 50,000Ret. Earn 94,150Dividends 15,000Fees Earned 429,850Wages expense 270,000Rent expense 63,000Advertising exp 25,200Misc .exp 5,100Totals 608,125 636,000The debit and credit totals are not equal as a result of the following errors:A. The cash entered on the trial balance was overstated by $7,000.B. A cash receipt of $8,200 was posted as a debit to Cash of $2,800.C. A debit of $16,500 to Accounts Receivable was not posted.D. A return of $125 of defective supplies was erroneously posted as a $1,250 credit to Supplies.E. An insurance policy acquired at a cost of $3,600 was posted as a credit to Prepaid Insurance.F. The balance of Notes Payable was understated by $9,000.G. A credit of $10,000 in Accounts Payable was overlooked when determining the balance of the account.H. A debit of $5,000 for dividends was posted as a credit to Retained Earnings.I. The balance of $60,300 in Rent Expense was entered as $63,000 in the trial balance.J. Gas, Electricity, and Water Expense, with a balance of $16,350, was omitted from the trial balance.1. Show a corrected unadjusted trial balance as of May 31, 2018.2. Does the fact that the unadjusted trial balance in (1) is balanced mean that there are no errors in the accounts?