IVANHOE COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $11,860 $11,860 Accounts Receivable 8,210 8,960 Supplies 2,840 1,780 Prepaid Insurance 4,430 3,200 Equipment 16,000 16,000 Accumulated Depreciation-Equipment $3,600 $4,800 Accounts Payable 5,950 5,950 Salaries and Wages Payable 0 1,550 Unearned Rent Revenue 1,840 1,080 Common Stock 11,270 11,270 Retained Earnings 5,800 5,800 Dividends 2,720 2,720 Service Revenue 34,000 34,750 Rent Revenue 12,100 12,860 Salaries and Wages Expense 16,450 18,000 Supplies Expense 0 1,060 Rent Expense 12,050 12,050 Insurance Expense 0 1,230 Depreciation Expense 0 1,200 $74,560 $74,560 $78,060 $78,060 Prepare the adjusting entries that were made. (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 (To record the service revenue) Aug. 31 Supplies Expense 1,060 Supplies 1,060 (To record the supplies expense) Aug. 31 (To record the insurance expense) Aug. 31 (To record depreciation expense) Aug. 31 (To record salaries and wages expense) Aug. 31 (To record rent revenue)