Dr. Cr. Exercise 4-24 The adjusted trial balance for Sunland Company is given below. SUNLAND COMPANY Trial Balance August 31, 2022 Before Adjustment Cr. Cash $11,860 Accounts Receivable 8,650 Supplies 2,810 Prepaid Insurance 4,150 Equipment 15,000 Accumulated Depreciation-Equipment $3,375 Accounts Payable 5,130 Salaries and Wages Payable 0 Unearned Rent Revenue 1,820 Common Stock 15,540 Retained Earnings 5,180 Dividends 2,940 Service Revenue 34,790 Rent Revenue 12,010 Salaries and Wages Expense 16,970 Supplies Expense 0 Rent Expense 15,465 Insurance Expense 0 Depreciation Expense 0 $77,845 $77,845 After Adjustment Dr. $11,860 9,240 1,790 2,700 15,000 $4,575 5,130 1,310 920 15,540 5,180 2,940 35,380 12,910 18,280 1,020 15,465 1,450 1,200 $80,945 $80,945 Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Aug. 31 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close income / (loss)) Aug. 31 (To close dividends)