BIU The trial balances shown below are before and after adjustment for Ryan Company at the end of its fiscal ye RYAN COMPANY Trial Balance August 31, 2017 Adjustment Adustment. $10,900 $10,900 Accounts Receivable 9,400 2 Supplies Prepaid Insurance 16,000 16,000 5 Accumulated Depreciation Equipment $3,600 6 Accounts Payable 5,800 7 Salaries and Wages Payable 1,100 B Uneamed Rent Revenue 1,800 19 Common Stock 10,000 20 Retained Earnings 5,500 5,500 21 Dividends 22 Service Revenue 34,000 34,600 23 Rent Revenue 13,100 24 Salaries and Wages Expense 17,000 18,100 25 Supplies Expense 2,000 26 Rent Expense 10,800 10,800 27 Insurance Expense 1,500 28 Depreciation Expense S72,800 S 72 800 S75 700 $75,700 2 Prepare the adjusting entries that were made. Remember to include a description for each journal entry. 3 NOTE: Enter a number in cells requesting a value; enter a formula in cells with a