SHERIDAN COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. $ Cash $ 11,620 $ 11,620 Accounts Receivable 8,780 9,320 Supplies 2,670 1,660 Prepaid Insurance 4,160 2,880 Equipment 16,000 16,000 Accumulated Depreciation-Equipment $3,600 $ 4,800 Accounts Payable 5,510 5,510 Salaries and Wages Payable 0 1.490 Unearned Rent Revenue 1.910 1.140 Accumulated Depreciation-Equipment $3,600 $4,800 5,510 5,510 Accounts Payable Salaries and Wages Payable Unearned Rent Revenue 0 1,490 1,910 1,140 Common Stock 12,290 12,290 Retained Earnings 5,580 5,580 Dividends 2,950 2,950 34,000 34,540 12,790 13,560 16,870 18,360 Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense O 1,010 12,630 12,630 0 1,280 Depreciation Expense 0 1.200 75.628 75.680 75.680 78,910 78,910 Prepare the adjusting entries that were made. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Aug. 31 (To record the service revenue) Aug. 31 (To record the supplies expense) Aug. 31 (To record the insurance expense) Aug 31 To record the insurance expense) Aug 31 To record depreciation expense AUD 31 1 to record salaries and wages expense) AD To record rent revenue)