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The trial balances before and after adjustment for Wildhorse Co. at the end of the fiscal year are as follows. WILDHORSE CO. Trial Balance

The trial balances before and after adjustment for Wildhorse Co. at the end of the fiscal year are as follows. WILDHORSE CO. Trial Balance August 31, 2022 Before After Adjustment Adjustment Dr. Cr. Dr. Cr. Cash $11,990 $11,990 Accounts Receivable 9,680 10,340 Supplies 2,750 550 Prepaid Insurance 4,400 2,750 Equipment 17,600 17,600 Accumulated Depreciation-Equipment $3,960 $5,280 Salaries and Wages Payable 1.210 Unearned Rent Revenue 1.980 880 Common Stock 11,000 11,000 Retained Earnings 6,050 6,050 Dividends 3,080 3,080 Service Revenue 37,400 38,060 Rent Revenue 13,310 14,410 Salaries and Wages Expense 18,700 19,910 Supplies Expense 2,200 Rent Expense 11,880 11,880 Insurance Expense 1,650 Depreciation Expense 1,320 $80,080 $80,080 $83,270 $83,270 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 Debit Credit Aug. 31 (To record the service revenue) Aug. 31 (To record the supplies expense) Aug. 31 (To record the insurance expense) Aug. 31 (To record depreciation expense) Aug. 31 (To record salaries and wages expense) Aug. 31 (To record rent revenue)

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