The trial balances before and after adjustment for Cullumber Company at the end of its fiscal year are presented below. CULLUMBER COMPANY Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10,000 Accounts Receivable 8.900 Supplies 2.300 Prepaid Insurance 3.700 Equipment 12,700 Accumulated Depreciation Equipment $3,700 Accounts Payable 5.700 Salaries and Wages Payable 0 Unearned Rent Revenue 1.400 Owner's Capital 13.600 Service Revenue 34.000 Rent Revenue 11.200 Salaries and Wages Expense 16,300 Supplies Experie 0 Rent Expense 15.200 After Adjustment Dr. $10,000 9,500 700 2.500 12,700 $4,500 5.700 1,500 800 13.600 34.600 11.800 18.300 1.600 15.200 stv $ 4 % 5 2 3 & 7 6 8 9 W E R T Y U o P s D F H K C V B N. M al command option Prepare the dating entries that were made. (Credit account titles are automatically indented when the amount is entered Do not indent morally) Debit Credit Date Account Titles and Explanation Aug 31 (To record revenue for services performed Aug 31 (To record suplessed 31 (To record insurance expired) 5 B E R T U O P S D F G H J L : 2 C V B N M nd command option Aug 31 (To record insurance expired) Aug 31 (To record monthly depreciation) Aug 31 (to record accrued salaries and was Aug 31 Textbook and Media List of Accounts Attems of used E R S D F H K V N M 96 Wand command option The trial balances before and after adjustment for Cullumber Company at the end of its fiscal year are presented below. CULLUMBER COMPANY Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10.000 Accounts Receivable 8.900 Supplies 2.300 Prepaid Insurance 3.700 Equipment 12.700 Accumulated Depreciation-Equipment $ 3.700 Accounts Payable 5.700 Salaries and Wages Payable 0 Uneared Rent Revenue 1.400 Owner's Capital 13.600 Service Revenue 34.000 Rent Revenue 11.200 Salaries and Wages Expense 16.800 Supplies Expense 0 Rent Expense 15,200 After Adjustment Dr. Cr. $10,000 9.500 700 2.500 12,700 $4,500 5.700 1,500 800 13,600 34 600 11.800 18.300 1,600 15.200 tv 3 % 5 7 O E 79 T Y U O D F G H K C V B N