Cr. After Adjustment Dr. $11,640 8,940 1,370 2,860 15,300 $4,643 The adjusted trial balance for Oriole Company is given below. ORIOLE COMPANY Trial Balance August 31, 2017 Before Adjustment Dr. Cr. Cash $11,640 Accounts Receivable 8,440 Supplies 2,930 Prepaid Insurance 4,250 Equipment 15,300 Accumulated Depreciation- $3,443 Equipment Accounts Payable 5,870 Salaries and Wages Payable 0 Unearned Rent Revenue 1,920 Common Stock 18,220 Retained Earnings 5,700 Dividends 2,600 Service Revenue 34,240 Rent Revenue 13,720 Salaries and Wages Expense 16,170 Supplies Expense Rent Expense 21,783 Insurance Expense 0 Depreciation Expense 0 $83,113 $83,113 5,870 1,140 1,080 18,220 5.710 2,600 34,740 14,560 0 17,310 1,560 21,783 1,390 1,200 $85,953 $85,953 Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for amount is entered. Do not Indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 Service Revenue 34,740 Rent Revenue 14,560 Income Summary (To close revenue accounts) Aug. 31 Income Summary Salaries and Wages Expense 17,310 Supplies Expense 1,560 Rent Expense 21,783 Insurance Expense 1,390 Depreciation Expense (To close expense accounts) 1,200 Aug. 31 Income Summary Retained Earnings (To close Income / (loss)) TOT Aug. 31 Retained Earnings Dividends (To close dividends) 2,600