Before Adjustment After Adjustment Dr. Dr. Cr. Cash $10,100 $10,100 Accounts Receivable 8,800 9,800 Supplies 2,500 600 Prepaid Insurance 3,700 2,700 Equipment 14,900 14,900 Accumulated Depreciation-Equipment $3,700 $4,600 Accounts Payable 5,700 5.700 Salaries and Wages Payable 0 1.500 Unearned Rent Revenue 1,400 800 Owner's Capital 15,900 15,900 Service Revenue 34.100 35,100 Rent Revenue 10.900 11.500 Salaries and Wages Expense 16.900 18.400 Supplies Expense 1,900 Rent Expense 14.800 14,800 Insurance Expense 10 1,000 Depreciation Expense 900 $71.700 $71,700 $75,100 $75,100