CRANE COMPANY Trial Balance August 31, 2017 Before After Adjustment Adjustment Cr. Dr. Cr. Dr. $10,000 $10,000 Cash 8,500 8,000 Accounts Receivable 1,500 2,500 Supplies 2,800 4,000 Prepaid Insurance 15,000 15,000 Equipment $4,575 $3,375 Accumulated Depreciation-Equipment 5,000 5,000 Accounts Payable 1,000 0 Salaries and Wages Payable 1,050 1,800 Unearned Rent Revenue 11,000 11,000 Common Stock 5,000 Retained Earnings 5,000 2,500 Dividends 2,500 Service Revenue 32,000 32,500 Rent Revenue 12,000 12,750 Salaries and Wages Expense 16,000 17,000 Supplies Expense 0 1,000 Rent Expense 12,175 12.175 12,175 12,175 Rent Expense 1,200 Insurance Expense 1,200 Depreciation Expense $72,875 $72,875 $70,175 $70,175 Prepare the dosing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" account titles are automatically indented when the amount is entered. Do not indent manually.) Credit Debit Date Account Titles and Explanation Aug. 31 Service Revenue Rent Revenue Income Summary (To close revenue accounts) Aug. 31 Income Summary Salaries and Wages Expense Supplies Expense