The trial balances before and after adjustment for Pharoah Company at the end of the fiscal year are as follows. PHAROAH COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $13,952 $13,952 Accounts Receivable 11,264 12,032 Supplies 3,200 640 Prepaid Insurance 5,120 3,200 Equipment 20,480 20,480 Accumulated Depreciation-Equipment $4,608 $6,144 Accounts Payable 7,424 7,424 Salaries and Wages Payable 0 1,408 Unearned Rent Revenue 2,304 1,024 Common Stock 12,800 12,800 Retained Earnings 7,040 7,040 Service Revenue 43,520 44,288 Rent Revenue 15,488 16,768 Salaries and Wages Expense 21,760 23,168 Supplies Expense 0 2,560 Rent Expense. 13,824 13,824 Insurance Expense 1,920 Depreciation Expense 0 1,536 $93,184 $93,184 $96,896 $96,896 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 Aug. 31 Aug. 31 (To record the service revenue) (To record the supplies expense) Aug. 31 Aug. 31 (To record the insurance expense) Debit Credit Aug. 31 (To record depreciation expense) Aug. 31 (To record salaries and wages expense) (To record rent revenue)