The trial balances before and after adjustment for Oriole Company at the end of its fiscal year are presented below. Cash " Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Owner's Capital Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense ORIOLE COMPANY Trial Balance August 31, 2022 Insurance Expense Depreciation Expense Before Adjustment Dr. $10,200 8,800 2,400 3,800 14,700 17,000 0 14,800 0 0 $71,700 Cr. $3,400 5,700 0 1,600 15,800 34,200 11,000 $71,700 After Adjustment Dr. $10,200 9,700 500 2,600 14,700 18,200 1,900 14,800 1,200 900 $74,700 Cr. $4,300 5,700 1,200 700 15,800 35,100 11,900 $74,700

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