The trial balances before and after adjustment for Frinzi Company at the end of its fiscal year are presented below.

FRINZI COMPANY Trial Balance August 31, 2014
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.
Cash		$10,400				$10,400
Accounts Receivable		8,800				10,800
Supplies		2,300				900
Prepaid Insurance		4,000				2,500
Equipment		14,000				14,000
Accumulated Depreciation