The trial balances before and after adjustment for Sandhill Company at the end of its fiscal year are presented below. SANDHILL COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,300 $10,300 8.900 9.900 500 2.300 3,800 2.600 13,100 13,100 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Owner's Capital $ 3.500 $4,600 5,800 5,800 0 1,300 1.500 800 14,300 14,300 Service Revenue 34,000 35,000 11.100 11,800 16,800 18,100 0 Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 1.800 15.000 15,000 0 1.200 0 1.100 $70.200 $70.200 $ 73,600 $ 73,600 automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 (To record revenue for services performed) Aug 31 (To record supplies used) Aug 31 (To record Insurance expired) Aug 31 - (To record monthly depreciation) Aug 31 (To record accrued salaries and wages) Aug 31 (To record rent earned) BO F 888 Fa 00 Du DO fe