The adjusted trial balance for Oriole Company is given below. ORIOLE COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $11,870 $11,870 Accounts Receivable 9,370 9,990 Supplies 2,810 1,370 Prepaid Insurance 4,010 2,640 Equipment 16,500 16,500 Accumulated DepreciationEquipment $3,713 $4,913 Accounts Payable 5,110 5,110 Salaries and Wages Payable 0 1,810 Unearned Rent Revenue 2,170 1,220 Common Stock 15,960 15,960 Retained Earnings 5,550 5,550 Dividends 2,660 2,660 Service Revenue 34,900 35,520 Rent Revenue 13,260 14,210 Salaries and Wages Expense 16,220 18,030 Supplies Expense 0 1,440 Rent Expense 17,223 17,223 Insurance Expense 0 1,370 Depreciation Expense 0 1,200 $80,663 $80,663 $84,293 $84,293 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 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close income / (loss)) Aug. 31 (To close dividends)