The adjusted trial balance for Cheyenne Company is given below. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Cheyenne Company Trial Balance August 31, 2025 Retained Earnings Before Adjustment Dr. $10,210 9,320 2,630 4,180 15,000 Cr. $3,375 5,020 0 1,950 13,680 5,880 After Adjustment Dr. $10,210 9,830 750 2,830 15,000 Cr. $4,575 5,020 1,380 1,020 13,680 5,880

The adjusted trial balance for Cheyenne Company is given below. Prepare the closing entries for the temporary accounts at August 31. (List all debit entries before credit entries. If no entry is required, select "No Entry* for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare the closing entries for the temporary accounts at August 31 . (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)