The trial balances before and after adjustment for Carla Vista Company at the end of its fiscal year are presented below.

  
 
 
 
 
 

CARLA VISTA COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,500 $10,500 Accounts Receivable 8,600 9,600 Supplies 2,300 500 Prepaid Insurance 3,900 2,500 Equipment 13,000 13,000 Accumulated Depreciation-Equipment $3,700 $4,300 Accounts Payable 5,900 5,900 Salaries and Wages Payable 1,400 Unearned Rent Revenue 1,400 600 Owner's Capital 13,900 13,900 Service Revenue 34.200 35,200 Rent Revenue 11,200 12,000 Salaries and Wages Expense 16,800 18,200 Supplies Expense 0 1,800