XYZ company has the following trial and adjusted trial balances at the end of the year. Trial Dalanan. A divsted Trial Delance Cash Accounts Receivable....... $ 5,410 5,410 4,600 6,300 Supplies............. 900 320 Prepaid Insurance... 1,800 1,650 Equipment........... 8,000 8,000 Accumulated Depreciation- Equipment.......... $ 180 Accounts Payable Salaries and Wages Payable............. $ 5,400 5,400 400 Share Capital-Ordinary..... 12,000 12,000 Dividend............ 600 600 Service Revenue.... 6,200 7,900 Maintenance and Repairs Expense........... 290 290 Supplies Expense.......... 580 Depreciation Expense.... 180 Insurance Expense.... 150 Salaries and Wages Expense......... 2,000 2,400 $23,600 $23,600 $25,880 $25,880 The adjusting entries would include: A entry of 400 to and a entry of 400 to debit salaries and wages expense credit salaries and wages payable