The trial balances before and after adjustment for Turnquist Company at the end of its fiscal year are presented below. TURNQUIST COMPANY Trial Balance August 31, 2017 Before Adjustment Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Dr. $10,400 After Adjustment Cr. Dr. Cr. $10,400 8,800 2,300 11,400 900 4,000 14,000 2,500 14,000 $ 3,600 $ 4,500 5,800 5,800 -0- 1,100 Unearned Rent Revenue 1,500 400 Owner's Capital 15,600 15,600 Service Revenue 34,000 36,600 Rent Revenue 11,000 12,100 Salaries and Wages Expense 17,000 18,100 Supplies Expense -0- 1,400 Rent Expense 15,000 15,000 Insurance Expense -0- 1,500 Depreciation Expense -0- 900 $71,500 $71,500 $76,100 $76,100 Instructions Prepare the adjusting entries that were made.