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, 2022
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.

Cash		$ 10,200				$ 10,200
Accounts Receivable		8,800				9,600
Supplies		2,500				600
Prepaid Insurance		3,800				2,500
Equipment		12,800				12,800
Accumulated DepreciationEquipment				$ 3,700				$ 4,600
Accounts Payable				5,900				5,900
Salaries and Wages Payable				0				1,200
Unearned Rent Revenue				1,600				600
Owners Capital				13,700				13,700
Service Revenue				33,900				34,700

Rent Revenue				11,100				12,100
Salaries and Wages Expense		17,000				18,200
Supplies Expense		0				1,900
Rent Expense		14,800				14,800
Insurance Expense		0				1,300
Depreciation Expense		0				900
		$ 69,900		$ 69,900		$ 72,800		$ 72,800

Prepare the adjusting entries that were made. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 31	enter an account title to record revenue for services performed on August 31	enter a debit amount	enter a credit amount
	enter an account title to record revenue for services performed on August 31	enter a debit amount	enter a credit amount
	(To record revenue for services performed)
Aug. 31	enter an account title to record supplies used on August 31	enter a debit amount	enter a credit amount
	enter an account title to record supplies used on August 31	enter a debit amount	enter a credit amount
	(To record supplies used)
Aug. 31	enter an account title to record insurance expired on August 31	enter a debit amount	enter a credit amount
	enter an account title to record insurance expired on August 31	enter a debit amount	enter a credit amount
	(To record insurance expired)
Aug. 31	enter an account title to record monthly depreciation on August 31	enter a debit amount	enter a credit amount
	enter an account title to record monthly depreciation on August 31	enter a debit amount	enter a credit amount
	(To record monthly depreciation)
Aug. 31	enter an account title to record accrued salaries and wages on August 31	enter a debit amount	enter a credit amount
	enter an account title to record accrued salaries and wages on August 31	enter a debit amount	enter a credit amount
	(To record accrued salaries and wages)
Aug. 31	enter an account title to record rent earned on August 31	enter a debit amount	enter a credit amount
	enter an account title to record rent earned on August 31	enter a debit amount	enter a credit amount
	(To record rent earned)