An inexperienced accountant prepared the following trial balance on December 31, 2014, for the ...

An inexperienced accountant prepared the following trial balance on December 31, 2014, for the Chalet Corporation. Prepare a corrected trial balance based on the incorrect trial balance and the additional data.
   Chalet Corporation
   Trial Balance
   December 31, 2014
   Debit   Credit
Cash   $28,700
Accounts Receivable      $33,600
Prepaid Insurance   7,400
Supplies   1,600
Land   45,000
Equipment   78,300
Accounts Payable      25,000
Note Payable   65,000
Common Shares      30,000
Retained Earnings      34,000
Dividends   19,300
Service Revenue      82,000
Salary Expense   38,000
Utilities Expense      18,500
Insurance Expense   10,500   ________
Total   $293,800   $223,100

Additional data:
   1. Cash is overstated by $5,700.
   2. Note Payable is understated by $7,200.
   3. All accounts have a normal balance.
   4. Service Revenue equals three times Salary Expense.