The trial balances before and after adjustment for Sunland Company at the end of the fiscal year are as follows. SUNLAND COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $9,156 $9,156 Accounts Receivable 7,392 7,896 Supplies 2,100 420 Prepaid Insurance 3,360 2,100 Equipment 13,440 13,440 Accumulated Depreciation-Equipment $3,024 $4,032 Accounts Payable 4,872 4,872 Salaries and Wages Payable 0 924 Unearned Rent Revenue 1,512 672 Common Stock 8,400 8,400 Retained Earnings 4,620 4,620 Dividends 2,352 2,352 Service Revenue 28,560 29.064