The trial balances before and after adjustments for a Company at the end of its fiscal year are presented below. Trial Balance September 30, 2017 Before Adjustment Dr. Cr. Cash After Adjustment Dr. Cr. $ 15,080 16,110 $ 15,080 Accounts Receivable 14,960 885 2,760 5,800 13,300 450 13,300 Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equip Accounts Payable Salaries and Wages Payable Unearned Service Revenue Unearned Rent Revenue Share Capital-Ordinary $ 5,220 9,860 $6,060 9,860 750 2,175 2,100 1,500 25 18,395 18,395 Instructions Prepare the adjusting entries that were made