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 $10,300 $10,300 Accounts Receivable 9,000 9,700 Supplies 2,400 700 Prepaid Insurance 3,900 2,700 Equipment 13,100 13,100 Accumulated DepreciationEquipment $ 3,600 $ 4,300 Accounts Payable 5,900 5,900 Salaries and Wages Payable 0 1,000 Unearned Rent Revenue 1,500 800 Common Stock 11,400 11,400 Retained Earnings 3,600 3,600 Service Revenue 34,100 34,800 Rent Revenue 10,900 11,600 Salaries and Wages Expense 17,200 18,200 Supplies Expense 0 1,700 Rent Expense 15,100 15,100 Insurance Expense 0 1,200 Depreciation Expense 0 700 $71,000 $71,000 $73,400 $73,400 A)Prepare the adjusting entries that were made?