The trial balances before and after adjustment for Crane Company at the end of its fiscal year are presented below. CRANE COMPANY Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10,500 Accounts Receivable 8,700 Supplies 2,400 Prepaid Insurance 3,700 Equipment 13,900 Accumulated Depreciation-Equipment $3,700 Accounts Payable 5,800 Salaries and Wages Payable 0 Unearned Rent Revenue 1,300 Owner's Capital 15,600 Service Revenue 33,800 Rent Revenue 10,900 Salaries and Wages Expense 17,100 Supplies Expense 0 Rent Expense 14,800 Insurance Expense 0 Depreciation Expense 0 $71,100 $71,100 After Adjustment Dr. Cr. $10,500 10,000 500 2,600 13,900 $ 4,300 5,800 1,500 600 15,600 35,100 11,600 18,600 1,900 14,800 1,100 600 $74,500 $74,500 Prepare the adjusting entries that were made. (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 record revenue for services performed) Aug. 31 (To record supplies used) Aug. 31 (To record insurance expired) Aug. 31 (To record monthly depreciation) Aug. 31 (To record accrued salaries and wages) Aug. 31 (To record rent earned)