The trial balances before and after adjustment for Crane Company at the end of the fiscal year are as follows.

$\backslash$table$[[\backslash$table$[[$CRANE COMPANY$],[$Trial Balance$],[$August $31,2022]]],[uarr,\backslash$table$[[$Before$],[$Adjustment$]],\backslash$table$[[$After$],[$Adjustment$]]],[$Dr$.,$Cr$.,$Dr$.,$Cr$.],[$Cash$,$$$11,772,,$$$11,772,],[$Accounts Receivable,$9,504,,10,152,],[$Supplies$,2,700,,540,],[$Prepaid Insurance,$4,320,,2,700,],[$Equipment$,17,280,,17,280,],[$Accumulated Depreciation$-$Equipment,,$$3,888,,$$$5,184$