\begin{tabular}{lrrrr} Common Stock & 19,870 & & 19,870 \\ Retained Earnings & 5,720 & & 5,720 \\ Dividends & 2,740 & & 2,740 & \\ Service Revenue & & 34,000 & & 34,630 \\ Rent Revenue & 13,410 & & 14,320 \\ Salaries and Wages Expense & 16,510 & & 18,420 & \\ Supplies Expense & 0 & & 1,330 & \\ Rent Expense & 22,425 & & 22,425 & \\ Insurance Expense & 0 & & 1,250 & \\ Depreciation Expense & 0 & & 1,200 & \\ & $83,865 & $83,865 & $87,605 & $87,605 \\ \hline \end{tabular} Date Account Titles and Explanation Aug. 31 (To record the service revenue) Aug. 31 (To record the supplies expense) Aug.31 (To record the insurance expense) Aug.31 (To record depreciation expense) \begin{tabular}{|c|c|c|c|c|} \hline \multirow[t]{3}{*}{\begin{tabular}{l} SUNLAND COMPANY \\ Trial Balance \\ August 31,2022 \end{tabular}} & & & & \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{c} Before \\ Adjustment \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} After \\ Adjustment \end{tabular}} \\ \hline & Dr. & Cr. & Dr. & Cr. \\ \hline Cash & $11,150 & & $11,150 & \\ \hline Accounts Receivable & 9.080 & & 9,710 & \\ \hline Supplies & 2,920 & & 1.590 & \\ \hline Prepaid Insurance & 4,040 & & 2,790 & \\ \hline Equipment & 15,000 & & 15,000 & \\ \hline Accumulated Depreciation-Equipment & & $3,375 & & $4,575 \\ \hline Accounts Payable & & 5.620 & & 5,620 \\ \hline Salaries and Wages Payable & & 0 & & 1,910 \\ \hline Unearned Rent Revenue & & 1.870 & & 960 \\ \hline Common Stock & & 19,870 & & 19,870 \\ \hline Retained Earnings & & 5,720 & & 5,720 \\ \hline \end{tabular}