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, 2014
Before Adjustment	After Adjustment
Dr.	Cr.	Dr.	Cr.
Cash	$10,213	$10,213
Accounts Receivable	8,623	9,681
Supplies	2,341	541
Prepaid Insurance	3,848	2,563
Equipment	13,240	13,240
Accumulated DepreciationEquipment	$3,631	$4,593
Accounts Payable	5,855	5,855
Salaries and Wages Payable	0	1,450
Unearned Rent Revenue	1,525	790
Owners Capital	14,266	14,266
Service Revenue	34,157	35,215
Rent Revenue	11,053	11,788
Salaries and Wages Expense	17,104	18,554
Supplies Expense	0	1,800
Rent Expense	15,118	15,118
Insurance Expense	0	1,285
Depreciation Expense	0		962
$70,487	$70,487	$73,957	$73,957

Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 31
(To record accrued revenue)
Aug. 31
(To record supplies used)
Aug. 31
(To record expired insurance)
Aug. 31
(To record depreciation)
Aug. 31
(To record accrued salaries)
Aug. 31
(To record rent earned)