The adjusted trial balance for Sandhill Co. is given below. SANDHILL CO. Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,640 $10,640 Accounts Receivable 8,460 9,190 Supplies 2,600 1,430 Prepaid Insurance 4,380 2,930 Equipment 16,200 16,200 Accumulated Depreciation-Equipment $3,645 $4,845 Accounts Payable 5,950 5,950 Salaries and Wages Payable 0 1,290 Unearned Rent Revenue 2,120 1,370 Common Stock 16,560 16,560 Retained Earnings 5,630 5,630 Dividends 2,730 2,730 Service Revenue 34,080 34,810 Rent Revenue 12,160 12,910 Salaries and Wages Expense 16,080 17,370 Supplies Expense 1,170 Rent Expense 19,055 19.055 Insurance Expense 0 1,450 Depreciation Expense 1,200 $80,145 $80,145 $83,365 $83,365 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) Aug. 31 Aug. 31 (To close expense accounts) (To close income/(loss)) (To close dividends) Debit Credit