The trial balances before and after adjustment for Oriole Company at the end of its fiscal year are presented below.

ORIOLECOMPANY

Trial Balance

August 31, 2020

Before

Adjustment

After

Adjustment

Dr.

Cr.

Dr.

Cr.

Cash$10,500$10,500Accounts Receivable8,8009,900Supplies2,300700Prepaid Insurance3,7002,500Equipment13,30013,300Accumulated DepreciationEquipment$3,800$4,600Accounts Payable5,8005,800Salaries and Wages Payable01,100Unearned Rent Revenue1,300800Owner's Capital14,90014,900Service Revenue34,10035,200Rent Revenue11,00011,500Salaries and Wages Expense17,10018,200Supplies Expense01,600Rent Expense15,20015,200Insurance Expense01,200Depreciation Expense0800$70,900$70,900$73,900$73,90