Oriole Company was organized on July 1, 2019. Quarterly financial statements are prepared. The unadjusted and adjusted trial balances as of September 30 are shown as follows.

FIRST Journalize the adjusting entries that were made THEN create an income statement, retained earnings, and balance sheet.

Oriole Company Trial Balance September 30, 2019
		Unadjusted				Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$ 8,700				$ 8,700
Accounts Receivable		10,500				11,600
Supplies		1,450				700
Prepaid Rent		2,150				1,250
Equipment		18,000				18,000
Accumulated DepreciationEquipment				$0				$ 750
Notes Payable				9,500				9,500
Accounts Payable				2,450				2,450
Salaries and Wages Payable				0				720
Interest Payable				0				95
Unearned Rent Revenue				1,900				1,000
Common Stock				21,600				21,600
Dividends		1,600				1,600
Service Revenue				17,100				18,200
Rent Revenue				1,380				2,280
Salaries and Wages Expense		8,200				8,920
Rent Expense		1,850				2,750
Depreciation Expense						750
Supplies Expense						750
Utilities Expense		1,480				1,480
Interest Expense						95
		$ 53,930		$ 53,930		$ 56,595		$ 56,595