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 ORIOLE COMPANY Trial Balance August 31, 2022 Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. $10,500 8,800 2,300 3,700 13,300 17,100 0 15,200 0 0 $70,900 Cr. $3,800 5,800 0 1,300 14,900 34,100 11,000 After Adjustment Dr. $10,500 9,900 700 2,500 13,300 18,200 1,600 15,200 1,200 800 $70,900 $73,900 Cr. $4,600 5,800 1,100 800 14,900 35,200 11,500 $73,900 A 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 Aug. 31 Aug 31 Aug 31 Aug 31 (To record revenue for services performed) Aug 31 (To record supplies used) Aug 31 (To record insurance expired) (To record monthly depreciation) (To record accrued salaries and wages) (To record rent earned) Debit 1000010101 Credit 10-30 10 10 10