ssume we examine the accounts of Century Inc. and identify the following four errors. Equipment purchased for $45,000 at year-end was debited to Expenses. Sales on credit of $4,974 were debited to Accounts Receivable for $5,352 and credited to Revenues for $4,974. A $36,000 cash collection on accounts receivable was debited to Cash and credited to Revenues. The inventory amount is understated by $12,000 because the entry to record the purchase of inventory was incorrectly recorded in cost of goods sold (cost of goods sold is included in Expenses). The unadjusted trial balance of Century Inc. is provided below. Prepare a corrected unadjusted trial ba