CULLUMBER COMPANY Trial Balance August 31, 2022 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. Cr. $10.520 8.770 2,880 4,020 15,000 $3,375 5,790 0 2.090 15,860 5.890 2,780 32.980 13,160 16,670 0 18,505 0 0 $79,145 $79,145 After Adjustment Dr. Cr $10,520 9.480 1.550 2.560 15,000 $4,575 5.790 1,480 1,340 15,860 5,890 2,780 33,690 13,910 18.150 1,330 18,505 1.460 1.200 $82,535 $82.535 Date Account Titles and Explanation Debit Credit Aug. 31 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close income / (loss)> Aug. 31 (To close dividends)