Part onl SUNLAND COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Cr. Dr. $10,000 9,110 1,010 2,760 15,400 Cr. Dr. $10,000 8,360 2,770 4,260 15,400 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 1-2 4-3 $3,465 5,650 0 1,940 17,850 5,860 $4,665 5,650 1,560 1,010 17,850 5,860 2,870 2,870 33,020 12,910 33,770 13,840 4-5 (Part 16,790 20,245 0 0 18,350 1,760 20,245 1,500 1,200 $80,695 $80,695 $84,205 $84,205 Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for the a Do not indent manually) Date Account Titles and Explanation Aug. 31 Accounts Receivable Debit Credit 1630 Service Revenue 700