E3-13 The trial balances before and after adjustment for Matusiak Company OAO at the end of its fiscal year are presented below. MATUSIAK COMPANY OAO Trial Balance August 31, 2017 Before After Adjustment Adjustment Dr. Cr: Dr. Cr: Cash 10,400 10,400 Accounts Receivable 8.800 10,000 Supplies 2,300 700 Prepaid Insurance 4,000 2,500 Equipment 14,000 14,000 Accumulated Depreciation--Equipment 3,600 4,900 Accounts Payable 5,800 5,800 Salaries and Wages Payable -0- 1,100 Unearned Rent Revenue 1,500 800 Share Capital-Ordinary 12,000 12.000 Retained Earnings 3,600 3,600 Service Revenue 34,000 35,200 Rent Revenue 11,000 11,700 Salaries and Wages Expense 17,000 18,100 Supplies Expense --0- 1,600 Rent Expense 15,000 15,000 Insurance Expense 1,500 Depreciation Expense -0- 1,300 71,500 71,500 75,100 75,100 Instructions Prepare the adjusting entries that were made. E3-14 The adjusted trial balance for Matusiak Company OAO is given in E3-13. Instructions Prepare the income and retained earnings statements for the year and the statement of financial position at August 31