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The trial balances before and after adjustment for Marigold Corp. at the end of its fiscal year are presented below. Marigold Corp. Trial Balance August

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The trial balances before and after adjustment for Marigold Corp. at the end of its fiscal year are presented below. Marigold Corp. Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10,100 8,700 2,500 3,900 After Adjustment Dr. Cr. $10,100 10,000 600 2,700 14,400 $4,600 5,800 1,300 700 14,400 $3,500 5,800 0 1,500 Accounts Receivable Supplies Prepaid Insurance 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 12,500 3,600 33,900 10,900 12,500 3,600 35,200 11,700 16,900 0 18,200 1,900 15,200 1,200 15,200 0 0 1,100 $71,700 $71,700 $75,400 $75,400 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 accrued revenue) Aug. 31 (To record supplies used) Aug. 31 (To record expired insurance) Aug. 31 (To record depreciation) Aug. 31 (To record accrued salaries) Aug. 31 (To record rent earned)

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