The trial balances shown below are before and after adjustment for Wildhorse Co. at the end of its fiscal year.

WILDHORSE CO. Trial Balance August 31, 2022
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.
Cash		$10,960				$10,960
Accounts Receivable		8,060				8,570
Supplies		2,970				1,530
Prepaid Insurance		4,040				2,570
Equipment		16,000				16,000
Accumulated DepreciationEquipment				$3,600				$4,800
Accounts Payable				5,250				5,250
Salaries and Wages Payable				0				1,570
Unearned Rent Revenue				1,840				930
Common Stock				12,870				12,870
Retained Earnings				5,620				5,620
Dividends		2,970				2,970
Service Revenue				34,000				34,510
Rent Revenue				13,120				14,030
Salaries and Wages Expense		16,820				18,390
Supplies Expense		0				1,440
Rent Expense		14,480				14,480
Insurance Expense		0				1,470
Depreciation Expense		0				1,200
		$76,300		$76,300		$79,580		$79,580

Prepare the adjusting entries that were made. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)