ORIOLE COMPANY Trial Balance August 31, 2017 Before After Adjustment Adjustment Dr. Cr. Dr. Cr. $11,360 $11,360 Cash 9,340 Accounts Receivable 8,550 510 Supplies 2,510 Prepaid Insurance 2,970 4,300 Equipment 16,100 16,100 Accumulated Depreciation-Equipment $3,623 $4,823 Accounts Payable 5,630 5,630 Salaries and Wages Payable 0 1,430 Unearned Rent Revenue 1,980 1,130 Common Stock 16,260 16,260 Retained Earnings 5,270 5,270 Dividends 2,860 2,860 Service Revenue 34,000 34,790 Rent Revenue 13,870 14,720 Salaries and Wages Expense 17,000 18,430 Supplies Expense 2,000 Rent Expense 17,953 17,953 17,953 17,953 Rent Expense 1,330 0 Insurance Expense 1,200 Depreciation Expense $84,053 $84,053 $80,633 $80,633 Prepare the adjusting entries that were made. (If no entry is required, select "No Entry" for the automatically indented when the amount is entered. Do not indent manually.) Credit Debit Date Account Titles and Explanation Aug. 31 Accounts Receivable Service Revenue (To record the service revenue) Aug. 31 Supplies Expense Supplies (To record the supplies expense) X Aug. 31 Insurance Expense Prepald Insurance