The adjusted trial balance for Ivanhoe Company is given below.

IVANHOE COMPANY Trial Balance August 31, 2022
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.
Cash		$11,970				$11,970
Accounts Receivable		9,270				9,950
Supplies		2,690				1,090
Prepaid Insurance		4,470				3,050
Equipment		16,000				16,000
Accumulated DepreciationEquipment				$3,600				$4,800
Accounts Payable				5,100				5,100
Salaries and Wages Payable				0				1,810
Unearned Rent Revenue				2,010				1,080
Common Stock				18,750				18,750
Retained Earnings				5,560				5,560
Dividends		2,540				2,540
Service Revenue				32,340				33,020
Rent Revenue				12,420				13,350
Salaries and Wages Expense		16,250				18,060
Supplies Expense		0				1,600
Rent Expense		16,590				16,590
Insurance Expense		0				1,420
Depreciation Expense		0				1,200
		$79,780		$79,780		$83,470		$83,470

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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 31	enter an account title to close revenue accounts	enter a debit amount	enter a credit amount
	enter an account title to close revenue accounts	enter a debit amount	enter a credit amount
	enter an account title to close revenue accounts	enter a debit amount	enter a credit amount
	(To close revenue accounts)
Aug. 31	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	(To close expense accounts)
Aug. 31	enter an account title to close income / (loss)	enter a debit amount	enter a credit amount
	enter an account title to close income / (loss)	enter a debit amount	enter a credit amount
	(To close income / (loss))
Aug. 31	enter an account title to close dividends	enter a debit amount	enter a credit amount
	enter an account title to close dividends	enter a debit amount	enter a credit amount
	(To close dividends)

List of Accounts

• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation-Buildings
• Accumulated Depreciation-Equipment
• Advertising Expense
• Amortization Expense
• Buildings
• Cash
• Common Stock
• Depreciation Expense
• Dividends
• Equipment
• Income Summary
• Income Tax Expense
• Income Taxes Payable
• Insurance Expense
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Land
• Maintenance and Repairs Expense
• Mortgage Payable
• No Entry
• Notes Payable
• Prepaid Advertising
• Prepaid Cleaning
• Prepaid Insurance
• Prepaid Rent
• Property Tax Expense
• Property Taxes Payable
• Rent Expense
• Rent Revenue
• Retained Earnings
• Salaries and Wages Expense
• Salaries and Wages Payable
• Sales Revenue
• Service Revenue
• Supplies
• Supplies Expense
• Ticket Revenue
• Unearned Rent Revenue
• Unearned Sales Revenue
• Unearned Service Revenue
• Unearned Ticket Revenue
• Utilities Expense
• Website