The trial balances before and after adjustment for Ivanhoe Company at the end of its fiscal year are presented below. IVANHOE COMPANY Trial Balance August 31, 2020 Before After Adjustment Adjustment Dr. Cr. Dr. Cr. Cash $10,200 $10.200 Accounts Receivable 8,600 9.500 Supplies 2,300 700 Prepaid Insurance 3,800 2,700 Equipment 13,300 13,300 Accumulated Depreciation-Equipment $3,400 $4,500 Accounts Payable 5.700 5,700 Salaries and Wages Payable 0 1.100 Unearned Rent Revenue 1,600 700 Owner's Capital 14.700 14.700 Service Revenue 34.200 35.100 Rent Revenue 10,800 11,700 Salaries and Wages Expense 17,000 18,100 Supplies Expense 0 1,600 Rent Expense 15.200 15,200 Insurance Expense 0 1.100 Depreciation Expense 0 1,100 $70,400 $70,400 $73,500 $73,500 Prepare 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 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)