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, 2017
		Before Adjustment				After 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		16,710				16,710
Accumulated DepreciationEquipment				$3,760				$4,960
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
Dividends		2,800				2,800
Service Revenue				34,000				34,590
Rent Revenue				12,180				12,930
Salaries and Wages Expense		16,130				17,980
Supplies Expense		0				1,080
Rent Expense		19,950				19,950
Insurance Expense		0				1,250
Depreciation Expense		0				1,200
		$82,240		$82,240		$85,880		$85,880

Prepare the adjusting entries that were made.