After Adjustment Before Adjustment Credit Credit 8,700 2,450 3,775 E3-9 The trial balances before and after adjustment for Lane Company at October 31, 2014, which is the end of its fiscal year are as follows: Debit Debit $ 9,100 Cash $ 9,100 9,230 Accounts receivable 710 Supplies 2,525 Prepaid insurance 34,100 Equipment 34,100 Accumulated depreciation-equipment Accounts payable Notes payable Salaries payable Interest payable Unearned service revenue E. Lane, capital 10,000 E. Lane, drawings 10,000 Service revenue 2,275 Depreciation expense Insurance expense 0 2,000 Interest expense 15,000 Rent expense 15,000 18,125 Salaries expense 17,000 1,740 Supplies expense $ 101,625 $101,625 $106,055 Totals $106,055 $ 3,525 5,900 40,000 0 0 1,600 5,600 5,800 5,900 40,000 1,125 500 900 5,600 45,000 46,230 0 1,250 1,500 Instructions Prepare the adjusting entries that were made