54.22 (LO 2. 3. 4), AN The following trial balances are before and after adjustment for Ryan Company at the end of its fiscal year. 4-54 Prepare adjusting entries from analysis of trial balance. Excel Ryan Company Trial Balance August 31, 2022 Before Adjustment Dr. Cr. Cash $10.900 Accounts Receivable 8,800 Supplies 2,500 Prepaid Insurance 4.000 Equipment 16,000 Accumulated Depreciation-Equipment $3,600 Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock 10,000 After Adjustment Dr. Cr. $10,900 9.400 500 2.500 16,000 $4,800 5.800 1,100 800 10,000 5,800 0 1,800 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-- Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. Cr. $10.900 8,800 2.500 4,000 16,000 $3,600 5.800 0 1,800 10,000 5.500 2,800 34.000 12,100 17.000 0 10,800 0 After Adjustment Dr. Cr. $10.900 9.400 500 2,500 16,000 $ 4,800 5,800 1,100 800 10,000 5.500 2,800 34.600 13,100 18,100 2,000 10,800 1,500 1,200 $75,700 $75.700 $72.800 $72,800