SUNLAND COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $12,426 $12,426 Accounts Receivable 10,032 10,716 Supplies 2,850 570 Prepaid Insurance 4,560 2,850 Equipment 18,240 18,240 Accumulated Depreciation-Equipment $4,104 $5,472 Accounts Payable 6,612 6,612 Salaries and Wages Payable 0 1,254 Unearned Rent Revenue 2,052 912 Common Stock 11,400 11,400 Retained Earnings 6,270 6,270 Dividends 3,192 3,192 Service Revenue 38,760 39,444 Rent Revenue 13,794 14,934 Salaries and Wages Expense 19,380 20,634 Supplies Expense 0 2,280 Rent Expense 12,312 12,312 Insurance Expense 0 1,710 Depreciation Expense 1,368 $82,992 $82,992 $86,298 $86,298 Date Account Titles and Explanation Aug. 31 Service Revenue Aug. 31 Aug. 31 Aug. 31 Aug. 31 Aug. 31 Rent Revenue (To record the service revenue) (To record the supplies expense) (To record the insurance expense) (To record depreciation expense) (To record salaries and wages expense) (To record rent revenue) Debit Credit