CULLUMBER COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10.100 $10.100 Accounts Receivable 8,600 10,000 Supplies 2,500 600 Prepaid Insurance 3,800 2,500 Equipment 14,300 14,300 Accumulated Depreciation-Equipment $3,600 $4,400 Accounts Payable 5.800 5,800 Salaries and Wages Payable 0 1.100 Unearned Rent Revenue 1,400 700 Owner's Capital 15.600 15,600 Service Revenue 33.800 35.200 Rent Revenue 11,200 11,900 Salaries and Wages Expense 16,900 18.000 Supplies Expense 0 1,900 Rent Expense 15,200 15,200 Insurance Expense 0 1,300 Depreciation Expense 0 800 $71,400 $71,400 $74.700 $74.700