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, 2017 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,670 $10,670 Accounts Receivable 8,710 9,470 Supplies 2,520 650 Prepaid Insurance 4,210 2,940 Equipment 15,770 15,770 Accumulated DepreciationEquipment $3,548 $4,748 Accounts Payable 5,580 5,580 Salaries and Wages Payable 0 1,210 Unearned Rent Revenue 1,940 1,120 Common Stock 19,340 19,340 Retained Earnings 5,460 5,460 Dividends 2,650 2,650 Service Revenue 34,000 34,760 Rent Revenue 12,060 12,880 Salaries and Wages Expense 16,840 18,050 Supplies Expense 0 1,870 Rent Expense 20,558 20,558 Insurance Expense 0 1,270 Depreciation Expense 0 1,200 $81,928 $81,928 $85,098 $85,098 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.) Date Account Titles and Explanation Debit Credit Aug. 31 (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)