The trial balances before and after adjustment for Cullumber Company at the end of the fiscal year are as follows. CULLUMBER COMPANY Trial Balance August 31, 2022 Before After Adjustment Adjustment Dr. Cr. Dr. Cr. Cash $14,170 $14,170 Accounts Receivable 11,440 12,220 Supplies 3,250 650 Prepaid Insurance 5,200 3,250 Equipment 20,800 20,800 Accumulated Depreciation-Equipment $4,680 $6,240 Accounts Payable 7,540 7,540 Salaries and Wages Payable 0 1,430 Unearned Rent Revenue 2,340 1,040 Common Stock 13,000 13,000 Retained Ear 7,150 7,150 Dividends 3.640 3,640 Service Revenue 44,200 44,980 Rent Revenue 15,730 17,030 Salaries and Wages Expense 22,100 23,530 Supplies Expense 0 2,600 Rent Expense 14,040 14,040 Insurance Expense 0 1,950 Depreciation Expense 0 1,560 $94,640 $94,640 $98,410 $98,410Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 (To record the service revenue) Aug. 31 (To record the supplies expense) Aug. 31 (To record the insurance expense) Aug. 31 (To record depreciation expense) Aug. 31 (To record salaries and wages expense) Aug. 31 (To record rent revenue)