Exercise 3-13 The trial balances before and after adjustment for Frinzi Company at the end of its fiscal year are presented below. FRINZI COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr Dr. Cr. Cash Accounts Receivable $10,200 8,700 2,500 3,800 $10,200 10,000 600 2,500 13,800 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Service Revenue Rent Revenue Salaries and Wages Expense 13,800 $3,700 5,800 1,500 11,600 3,600 33,900 11,200 4,600 5,800 1,100 600 11,600 3,600 35,200 12,100 Supplies Expense Rent Expense Insurance Expense 18,200 1,900 15,200 1,300 900 15,200 Depreciation Expense ??.ann ^ All Rights Reserved. A Division nf 1nhae