The trial balances before and after adjustment for Metlock, Inc. at the end of its fiscal year are presented below.

Exercise 3-17 (Video) The trial balances before and after adjustment for Metlock, Inc. at the end of its fiscal year are presented below. Metlock, Inc. Trial Balance August 31, 2020 Before Adjustment Dr. Cr. After Adjustment Dr. Cr. $ 10,500 8,700 2,300 3,900 12,400 $10,500 9,800 700 2,600 12,400 $ 3,400 5,900 0 Cash 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 1,500 10,000 3,600 34,000 11,100 $ 4,300 5,900 1,500 600 10,000 3,600 35,100 12,000 16,800 0 14,900 0 18,300 1,600 14,900 1,300 900 0 $69,500 $69,500 $73,000 $73,000 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) Action