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, 2022 Before Adjustment After Adjustment Cr. Dr. Cr. Dr. Cash $10,500 $10,500 Accounts Receivable 8,500 9.500 Supplies 2,400 600 Prepaid Insurance 3,700 2.500 Equipment 12,800 12.800 Accumulated Depreciation-Equipment $3,700 $4,600 Accounts Payable 5,700 5,700 Salaries and Wages Payable 0 1,300 Unearned Rent Revenue 1,300 600 Owner's Capital 14,000 14,000 Service Revenue 34,000 35,000 Rent Revenue 10,900 11,600 Salaries and Wages Expense 16,800 18,100 Supplies Expense 0 1,800 Rent Expense 14,900) 14,900 Insurance Expense 0 1,200 Depreciation Expense 0 900 $69,600 $69,600 $72,800 $72,800