The trial balances before and after adjustment for Cullumber Company at the end of its fiscal year are presented below. Cr. CULLUMBER COMPANY Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10,500 Accounts Receivable 8,500 Supplies 2,300 Prepaid Insurance 4,000 Equipment 13,200 Accumulated Depreciation-Equipment $3,800 Accounts Payable 5,700 Salaries and Wages Payable 0 Unearned Rent Revenue 1,400 Owner's Capital 14,700 Service Revenue 33,900 Rent Revenue 10,900 Salaries and Wages Expense 17,100 Supplies Expense 0 Rent Expense 14,800 Insurance Expense 0 Depreciation Expense 0 $70,400 $70,400 After Adjustment Dr. $10,500 10,000 600 2.700 13,200 $ 4,400 5.700 1,000 700 14.700 35,400 11,600 18,100 1.700 14,800 1,300 600 $73,500 $73,500 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)