Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not inden manually.) Aug. 31 (To record depreciation expense) Aug. 31 (To record salaries and wages expense) Aug. 31 (To record rent revenue) The trial balances before and after adjustment for Sheridan Company at the end of the fiscal year are as follows. \begin{tabular}{|c|c|c|c|c|} \hline Accumulated Depreciation-Equipment & & $3,816 & & $5.088 \\ \hline Accounts Payable & & 6,148 & & 6,148 \\ \hline Salaries and Wages Payable & & 0 & & 1,166 \\ \hline Unearned Rent Revenue & & 1,908 & & 848 \\ \hline Common Stock & & 10,600 & & 10,600 \\ \hline Retained Earnings & & 5,830 & & 5,830 \\ \hline Dividends & 2,968 & & 2,968 & \\ \hline Service Revenue & & 36,040 & & 36,676 \\ \hline Rent Revenue & & 12,826 & & 13,886 \\ \hline Salaries and Wages Expense & 18,020 & & 19,186 & \\ \hline Supplies Expense & 0 & & 2,120 & \\ \hline Rent Expense & 11,448 & & 11,448 & \\ \hline Insurance Expense & 0 & & 1,590 & \\ \hline \multirow[t]{2}{*}{ Depreciation Expense } & 0 & & 1,272 & \\ \hline & $77,168 & $77,168 & $80.242 & $80,242 \\ \hline \end{tabular}