The trial balances before and after adjustment for Frinzi Company at the end of its fiscal year are presented below.

Instructions
Prepare the adjusting entries that weremade.

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FRINZI COMPANY Trial Balance August 31, 2014 Before Adjustment After Adjustment Cr. r. Cr $10,400 10,800 900 2,500 14,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Owner's Capital Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense $10,400 8,800 2,300 4,000 14,000 3,600 5,800 1,500 15,600 34,000 11,000 4,500 5,800 1,100 600 15,600 36,000 11,900 18,100 1,400 15,000 1,500 17,000 15,000 $71,500 $71,500 $75,500 $75,500