The adjusted trial balance for Crane Company is shown below. CRANE COMPANY Trial Balance August 31, 2020 | | | Before Adjustment | | After Adjustment | | | Dr. | | Cr. | | Dr. | | Cr. | Cash | | $10,500 | | | | $10,500 | | | Accounts Receivable | | 8,500 | | | | 9,500 | | | Supplies | | 2,400 | | | | 600 | | | Prepaid Insurance | | 3,700 | | | | 2,500 | | | Equipment | | 12,800 | | | | 12,800 | | | Accumulated Depreciation-Equipment | | | | $ 3,700 | | | | $ 4,600 | Accounts Payable | | | | 5,700 | | | | 5,700 | Salaries and Wages Payable | | | | 0 | | | | 1,300 | Unearned Rent Revenue | | | | 1,300 | | | | 600 | Owners Capital | | | | 14,000 | | | | 14,000 | Service Revenue | | | | 34,000 | | | | 35,000 | Rent Revenue | | | | 10,900 | | | | 11,600 | Salaries and Wages Expense | | 16,800 | | | | 18,100 | | | Supplies Expense | | 0 | | | | 1,800 | | | Rent Expense | | 14,900 | | | | 14,900 | | | Insurance Expense | | 0 | | | | 1,200 | | | Depreciation Expense | | 0 | | | | 900 | | | | | $69,600 | | $69,600 | | $72,800 | | $72,800 | | | | |