Question 4 Trial Balance and Adjusted Trial Balance for the Old Julian Company on September 30. 

Old Julian Company

Trial Balance

September 30, 2017

Before AdjustmentAfter Adjustment

Dr.Cr.Dr.Cr.

Cash$ 15,080$ 15,080

Accounts Receivable 14,96016,110

Supplies 2,760885

Prepaid Insurance 5,8001,450

Equipment13,30013,300

Accumulated Depreciation - Equip $ 5,220$ 6,960

Accounts Payable9,8609,860

Salaries and Wages Payable2,750

Unearned Service Revenue2,1751,150

Unearned Rent Revenue2,100525

Share Capital-Ordinary18,39518,395

Service Revenue48,80050,975

Rent Revenue1,5753,150

Salaries and Wages Expense36,22538,975

Supplies Expense1,875

Insurance Expense4,350

Depreciation Expense01,7400

$ 88,125$ 88,125$ 93,765$ 93,765

prepare journal form, with an explanation, an adjustment entry that explains the change in balance from the trial balance to the adjusted trial balance.