The adjusted trial balance for Crane Company is given below. CRANE COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Cr. Dr. Cr. Dr. Cash $10,340 $10,340 Accounts Receivable 8,060 8,660 Supplies 2,790 1,500 Prepaid Insurance 4,420 2,960 Equipment 15,800 15,800 Accumulated Depreciation-Equipment $3,555 $4,755 Accounts Payable 5,270 5,270 Salaries and Wages Payable 0 1,480 Unearned Rent Revenue 2,070 1,170 Common Stock 18,590 18,590 Retained Earnings 5,720 5,720 Dividends 2,540 2,540 Service Revenue 33,330 33,930 Rent Revenue 12,600 13,500 Salaries and Wages Expense 16,050 17,530 Supplies Expense 0 1,290 Rent Expense 21,135 21,135 Insurance Expense 0 1,460 Depreciation Expense 0 1,200 $81,135 $81,135 $84,415 $84,415 Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Aug. 31 Aug. 31 (To close revenue accounts) Debit Credit