The adjusted trial balance for Sandhill Co. is given below. SANDHILL CO. Trial Balance August 31, 2022 Cr. Cr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. $10,640 8,460 2,600 4,380 15,000 $3,375 5,950 0 2,120 16,560 5,630 2,730 34,080 12,160 16,080 0 19,985 0 After Adjustment Dr. $10,640 9,190 1,430 2,930 15,000 $4,575 5,950 1,290 1,370 16,560 5,630 2,730 34,810 12,910 17,370 1,170 19,985 1,450 1.200 $83,095 $83,095 0 $79,875 $79,875 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 Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 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 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)