The trial balances before and after adjustment for Oriole Company at October 31, 2021, which is the end of its fiscal year, are as follows: Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable Notes Payable Salaries Payable Interest Payable Uneamed Revenue Before Adjustment Debit Credit $9,285 8,855 2.485 3.765 34.400 $3.380 6,025 39.165 0 0 1.600 After Adjustment Debit Credit $9,285 9.365 685 2.525 34.400 $5,595 6,025 39,165 1.180 490 955 The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries: Credit Debit $13,000 3,200 36.800 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Revenue Notes Payable Rent Revenue Salaries Expense $9.200 8.000 24,000 28.000 13,000 The trial balances before and after adjustment for Oriole Company at October 31, 2021, which is the end of its fiscal year, are as follows: Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable Notes Payable Salaries Payable Interest Payable Uneamed Revenue Before Adjustment Debit Credit $9,285 8,855 2.485 3.765 34.400 $3.380 6,025 39.165 0 0 1.600 After Adjustment Debit Credit $9,285 9.365 685 2.525 34.400 $5,595 6,025 39,165 1.180 490 955 The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries: Credit Debit $13,000 3,200 36.800 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Revenue Notes Payable Rent Revenue Salaries Expense $9.200 8.000 24,000 28.000 13,000