August 31, 2022 Before Adjustment Dr. Cr. $10,410 8,540 Cash After Adjustment Dr. Cr. $10,410 9,040 1,000 2,960 Accounts Receivable 2,860 4,370 15,280 15,280 $3,438 5,420 $4,638 5,420 0 1,930 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 1,340 1,080 12,090 5,690 12,090 5,690 2,870 2,870 34,000 34,500 12,510 13,360 16,530 17,870 0 1,860 14,218 0 14,218 1,410 1,200 $78,118 0 $75,078 $75,078 $78,118 Date Account lities and Explanation Depit Credit Aug. 31 Accounts Receivable 500 Service Revenue (To record the service revenue) Aug. 31 Supplies Expense 1860 Supplies 1860 (To record the supplies expense) Aug. 31 Insurance Expense 1410 Prepaid Insurance 1410 (To record the insurance expense) Aug. 31 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation expense) Aug. 31 Salaries and Wages Expense Salaries and Wages Payable (To record salaries and wages expense) Aug. 31 Unearned Rent Revenue