SHERIDAN COMPANY Trial Balance August 31, 2020
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.
Cash		$ 10,500				$ 10,500
Accounts Receivable		8,500				9,600
Supplies		2,300				500
Prepaid Insurance		4,000				2,600
Equipment		13,700				13,700
Accumulated DepreciationEquipment				$ 3,700				$ 4,600
Accounts Payable				5,700				5,700
Salaries and Wages Payable				0				1,200
Unearned Rent Revenue				1,400				600
Owners Capital				14,700				14,700
Service Revenue				34,200				35,300
Rent Revenue				11,100				11,900
Salaries and Wages Expense		16,800				18,000
Supplies Expense		0				1,800
Rent Expense		15,000				15,000
Insurance Expense		0				1,400
Depreciation Expense		0				900
		$ 70,800		$ 70,800		$ 74,000		$ 74,000

5. The trial balances before and after adjustment for Sheridan Company at the end of its fiscal year are presented belo that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

DATE AUG-31 ACCOUNT TITLES AND EXPLANATION DEBIT CREDIT