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, 2017 After Adjustment Before Adjustment Dr $10,000 9,600 700 2,600 13,900 Cash Accounts Receivable Supplies Prepaid Insurancee Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense $10,000 8,500 2,400 4,000 13,900 $ 4,300 5,700 1,400 700 11,400 3,600 35,200 11,700 $3,700 5,700 1,500 11,400 3,600 34,100 10,900 18,600 1,700 14,900 1,400 600 $74,000 17,200 14,900 0 $70,900 $70,900 $74,000