The trial balances shown below are before and after adjustment for Pharoah Company at the end of its fiscal year. PHAROAH COMPANY Trial Balance August 31, 2022 Before After Adjustment Adjustment Dr. Cr. Dr. Cr. Cash $10,680 $10,680 Accounts Receivable 8.770 9.360 Supplies 2.990 1.910 Prepaid Insurance 4,210 2.960 Equipment 16.000 16,000 Accumulated Depreciation-Equipment $3.600 $4,800 Accounts Payable 5.080 5.080 Salaries and Wages Payable 0 1,850 Unearned Rent Revenue 1.910 1.160 Common Stock 19.980 19,980 Retained Earnings 5.330 5.330 - 16 Prepare the adjusting entries that were made. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Aug. 31 Credit (To record the service revenue) Aug. 31 (To record the supplies expense) Aug. 31 (To record the insurance expense) Aua. 31 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)