Trial Balance August 31, 2017 Before After Adjustment Adjustment Dr. Cr. Dr. Cr. $11,970 $11,970 Cash 9,270 9,950 Accounts Receivable 2,690 1,090 Supplies 3,050 4,470 Prepaid Insurance 15,600 15,600 Equipment Accumulated Depreciation -Equipment $3,510 $4,710 5,100 5,100 Accounts Payable Salaries and Wages Payable 0 1,810 2,010 1,080 Unearned Rent Revenue 18,750 18,750 Common Stock 5,560 5,560 Retained Earnings 2,540 2,540 Dividends 32,340 33,020 Service Revenue 12,420 13,350 Rent Revenue Salaries and Wages Expense 16,250 18,060 0 1,600 Supplies Expense 16,900 16,900 Rent Expense 0 1,420 Insurance Expense 0 1,200 Depreciation Expense $79,690 $79,690 $83,380 $83,380 Date Account Titles and Explanation Debit Credit Aug. 31 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close income / (loss)) Aug. 31