Exercise 3-13 The trial balances before and after adjustment for Turnquist Company at the end of its fiscal year are presented below TURNQUIST COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr Cr. Dr. Cr. 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 $10,300 9,600 600 2,700 13,900 $10,300 8,600 2,500 3,700 13,900 $ 3,700 5,700 0 1,500 15,600 33,900 10,800 4,500 5,700 1,400 700 15,600 34,900 11,600 17,100 0 15,100 0 0 18,500 1,900 15,100 1,000 800 $71,200 $71,200 $74,400 $74,400