ACCOUNTINGThe trial balance for Enfield Company is given.
$$
\begin{matrix}\mathrm{{\scriptscriptstyle Account \ Titles}} & \mathrm{{\scriptscriptstyle Account \ Balances}}\\ & \mathrm{{\scriptscriptstyle Debit}} & \mathrm{{\scriptscriptstyle Credit}}\\\mathrm{{\scriptscriptstyle Cash}} & \mathrm{{\scriptscriptstyle 4,391.00}}\\\mathrm{{\scriptscriptstyle Petty \ Cash}} & \mathrm{{\scriptscriptstyle 300.00}}\\\mathrm{{\scriptscriptstyle Accounts \ Receivable—Harned \ Co.}} & & \mathrm{{\scriptscriptstyle 2,950.00}}\\\mathrm{{\scriptscriptstyle Supplies}} & \mathrm{{\scriptscriptstyle 327.00}}\\\mathrm{{\scriptscriptstyle Accounts \ Payable—Esby \ Inc.}} & & \mathrm{{\scriptscriptstyle 1,250.00}}\\\mathrm{{\scriptscriptstyle Ervin \ Enfield, \ Capital}} & \mathrm{{\scriptscriptstyle 6,500.00}}\\\mathrm{{\scriptscriptstyle Ervin \ Enfield, \ Drawing}} & \mathrm{{\scriptscriptstyle 600.00}}\\\mathrm{{\scriptscriptstyle Income \ Summary}}\\\mathrm{{\scriptscriptstyle Sales}} & \mathrm{{\scriptscriptstyle 2,500.00}}\\\mathrm{{\scriptscriptstyle Advertising \ Expense}} & \mathrm{{\scriptscriptstyle 1,432.00}}\\\mathrm{{\scriptscriptstyle Supplies \ Expense}}\\\mathrm{{\scriptscriptstyle Rent \ Expense}} & \mathrm{{\scriptscriptstyle 250.00}}\\\mathrm{{\scriptscriptstyle Totals}} & \mathrm{{\scriptscriptstyle 16,300.00}} & \mathrm{{\scriptscriptstyle 4,200.00}}\\\end{matrix}
$$
The debit column does not equal the credit column. The new bookkeeper knows that the amounts are correct but is not sure if the amounts are in the correct columns. Using what you know about the normal balance side of each account, find which amount(s) are in the wrong column.