Before AdjustmentAdjustment Dr. Cr. Dr Cr. 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 $10,900 8,800 2,500 4,000 $10,900 9,400 500 2,500 16,000 16,000 3,600 5,800 4,800 800 1,100 800 10,000 5,500 1,800 10,000 5,500 2,800 2,800 34,000 12,100 34,600 13,100 17,000 10,800 0 18,100 2,000 10,800 1,500 1,200 $72,800 $72,800$75,700 $75,700 Instructions Prepare the adjusting entries that were made. E4-22 The adjusted trial balance for Ryan Company is given in B4-21. Instructions Prepare the income and retained earnings statements for the year and the classified bal- ance sheet at August 31. atements balance. E4-23 The adjusted trial balance for Ryan Company is given in E4-21