Exercise 4-2 The adjusted trial balance for Sunland Company is given below: SUNLAND COMPANY Trial Balance August 31, 2017 Before After Adjustment Adjustment Dr Cr Dr. Cr Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense $10,800 9,940 830 2,910 15,350 $10,800 9,270 2,660 4,270 15,350 $3,454 5,060 0 1,970 14,070 5,900 $4,654 5,060 1,470 1,100 14,070 5,900 2,780 2,780 34,070 34,740 14,350 13,480 16,580 0 16,294 0 0 18,050 1,830 16,294 1,360 1,200 $78,004 $78,004 $81,344 $81,344