The trial balances shown below are before and after adjustment for Sandhill Co. at the end of its fiscal year SANDHILL Co. Trial Balance August 31, 2017 Before After Adjustment Adjustment Dr Dr Cash $10,890 $10,890 Accounts Receivable 8,240 8,900 Supplies 2,840 1,790 2,760 Prepaid Insurance 4,250 Equipment 15,960 15,960 $4,791 Accumulated Depreciation-Equipment $3,591 5,420 5,420 Accounts Payable 1,320 Salaries and Wages Payable Unearned Rent Revenue 1,900 970 16,110 Common Stock 16,110 Retained Earnings 5,530 5,530 2,980 Dividends 2,980 Service Revenue 34,000 34,660 13,430 14,360 Rent Revenue 16,870 Salaries and Wages Expense 18,190 Supplies Expense 1,050 17,951 Rent Expense 17,95 1,490 Insurance Expense