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, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,100 $10.100 Accounts Receivable 8,600 10.000 Supplies 2,500 600 Prepaid Insurance 3,800 2,500 Equipment 14,300 14,300 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable $ 3,600 $4.400 5,800 5.800 0 1,100 Unearned Rent Revenue 1,400 700 Owner's Capital 15.600 15.600 Service Revenue 33.800 35.200 Rent Revenue 11.200 11.900 Salaries and Wages Expense 16.900 18.000 Supplies Expense 0 1.900 Rent Expense 15.200 15.200 Insurance Expense 10 1.300 Depreciation Expense 0 800 $71,400 $71,400 $74,700 |$74.700