E3.17 (LO 2, 3, 4) The trial balances before and after adjustment for Reafro Company a fiscal year are presented below. Renfro Company Trial Balance August 31, 2020 Before Adjustment Dr. Cash Accounts Receivable $10,400 After Adjustment Cr. Dr. Cr. $10,400 8,800 Supplies Prepaid Insurance Equipment Accounts Payable 2,300 11,200 700 4,000 2,500 14,000 14,000 Accumulated Depreciation-Equipment Salaries and Wages Payable $ 3,600 $ 4,500 5,800 -0- 5,800 1.100 Unearned Rent Revenue 1,500 400 Owner's Capital 15,600 15,600 Service Revenue 34,000 36,400 Rent Revenue 11,000 12,100 Salaries and Wages Expense 17,000 18,100 Supplies Expense -0- 1,600 Rent Expense 15,000 15,000 Insurance Expense -0- 1,500 Depreciation Expense -0- 900 $71,500 $71,500 $75,900 $75,900 Instructions Prepare the adjusting entries that were made.