The adjusted trial balance for Whispering Winds Company is given below

The adjusted trial balance for Whispering Winds Company is given below. Whispering Winds Company Trial Balance August 31, 2025 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $11,520 $11,520 Accounts Receivable 8,540 9.230 Supplies 2,990 1,110 Prepaid Insurance 4,400 3,130 Equipment 16,000 16,000 Accumulated Depreciation-Equipment $3,400 $4.900 Accounts Payable 5,540 5,540 Salaries and Wages Payable 0 1,730 Unearned Rant Revenue 1,990 1,210 Common Stock 19,010 19010 Retained Earnings 5,380 5.380 Dividends 2,640 2640 Service Revenue 33,010 33,700 Rant Revenue 12,630 13,410 Salaries and Wages Expense 16,810 18,540 Supplies Expense 0 1870 Rent Expense 18,270 19,270 Insurance Expense 1,270 Depreciation Expanse 1200 $81,160 $91,160 SB 4,780 $94,780 Prapare the closing entries for the temporary accounts at August 31. (List all debit entries before credit entries. 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 dose revenue accounts) Aug. 31 Aug. 31 (To close expense accounts) (To dose net income to retained earnings account) (To dose dividends to retained earnings account) Debit Credit