The trial balances shown below are before and after adjustment for Cullumber Company at the end of its fiscal year. CULLUMBER COMPANY Trial Balance August 31, 2022 Dr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. Cr. $10,870 8,420 2,770 4,490 15,000 $3,375 5,000 0 1,990 18,500 5,050 2,660 34,000 13,180 16,840 After Adjustment Cr. $10,870 8,920 1,060 3,230 15,000 $4,575 5,000 1,880 1,190 18,500 5,050 2,660 34,500 13,980 18,720 1,710 20.045 1,260 1,200 $84,675 $84,675 0 20,045 0 $81,095 $81,095 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.) Debit Credit Date Account Titles and Explanation Aug. 31 Accounts Receivable 500 500 Service Revenue (To record the service revenue) Aug. 31 (To 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)