TURNQUIST COMPANY Trial Balance August 31, 2017 Before Adjustment Dr. Cr. Cash $10,400 Accounts Receivable 8,800 Supplies 2,300 Prepaid Insurance 4,000 Equipment 14,000 Accumulated Depreciation - Equipment $ 3,600 Accounts Payable 5,800 Salaries and Wages Pavable -0- Unearned Rent Revenue 1,500 Owner's Capital 15,600 Service Revenue 34,000 Rent Revenue 11,000 Salaries and Wages Expense 17,000 Supplies Expense Rent Expense 15,000 Insurance Expense 0 Depreciation Expense $71,500 $71,500 After Adjustment Dr. Cr. $10,400 11,400 900 2,500 14,000 $ 4,500 5,800 1,100 400 15,600 36,600 12.100 18,100 1,400 15,000 1,500 900 $76,100 $76,100 Instructions Prepare the adjusting entries that were made