FRINZI COMPANY Trial Balance August 31, 2015 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,140 $10,140 Accounts Receivable 8,943 Supplies 2,376 9,927 686 Prepaid Insurance 3,903 2,537 Equipment 12,060 12,060 Accumulated Depreciation-Equipment $ 3,733 $ 4,300 Accounts Payable 5,700 5,700 Salaries and Wages Payable 0 1,253 Unearned Rent Revenue 1,331 600 Common Stock Retained Earnings Service Revenue 10,159 10,159 3,600 3,600 33,871 34,855 Rent Revenue 10,860 11,591 Salaries and Wages Expense 16,967 18,220 Supplies Expense 0 1,690 Rent Expense 14,865 14,865 Insurance Expense 0 1,366 Depreciation Expense 0 567 $69,254 $69,254 $72,058 $72,058