Exercise 4-23 The adjusted trial balance for Sheridan Company is given below. SHERIDAN COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $11,770 $11,770 Accounts Receivable 9,070 9,810 Supplies 2,970 1,690 Prepaid Insurance 4,300 2,970 Equipment 16,200 16,200 Accumulated DepreciationEquipment $3,645 $4,845 Accounts Payable 5,450 5,450 Salaries and Wages Payable 0 1,150 Unearned Rent Revenue 1,900 960 Common Stock 11,070 11,070 Retained Earnings 5,890 5,890 Dividends 2,580 2,580 Service Revenue 32,970 33,710 Rent Revenue 13,780 14,720 Salaries and Wages Expense 16,680 17,830 Supplies Expense 0 1,280 Rent Expense 11,135 11,135 Insurance Expense 0 1,330 Depreciation Expense 0 1,200 $74,705 $74,705 $77,795 $77,795 Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)