Trial Balance Aug. 31, 2020. BEFORE ADJ. AFTER ADJ. CASH 10,100 CR. 10,100 ACCOUNTS RECEIVABLE DR.8,700 DR.9,900 SUPPLIES DR. 2,300 DR. 600 PREPAID INS. DR. 3,900 DR. 2,500 EQUIP DR. 14,900 DR. 14,900 ACC DEPRECIATION-EQUIP CR. 3,400 CR. 4,400 ACCTS. PAYABLE CR. 5700 CR 5700 SALARIES AND WAGES CR. 0 CR. 1,400 UNEARNED RENT REVENUE CR. 1,600 CR. 600 OWNERS CAPITAL 16,100 CR. CR. 16,100 SERVICE REVENUE 34,200 CR. 35,400 CR. RENT REVENUE 11,100 CR. 12,100 SALARIES AND WAGES EXP. 17,200 DR. 18,600 SUPPLIES EXP DR. 0 DR. 1,700 RENT EXPENSE DR. 15,000 DR. 15,000 INS EXPENSE DR. 15,000 DR. 15,000. INS. EXPENSE DR. 0DR.1400 DEPRECIATION EXP DR. 0 DR.1,000 PREPARE ANNUAL INCOME STATEMENT