E3-13 The trial balances before and after adjustment for Turnquist Company at the end of its fiscal year are presented below. Prepare adjusting entries from analysis of trial balances. (LO 2, 3, 4) TURNQUIST COMPANY Trial Balance August 31, 2017 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Owner's Capital Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. Cr. $10,400 8,800 2,300 4,000 14,000 $ 3,600 5,800 -0- 1,500 15,600 34,000 11,000 17,000 After Adjustment Dr. Cr. $10,400 11,400 900 2,500 14,000 $ 4,500 5,800 1,100 400 15,600 36,600 12,100 18,100 1,400 15,000 1,500 15,000 0- -0- $71,500 900 $71,500 $76,100 $76,100 Instructions Prepare the adjusting entries that were made