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

Instructions
Prepare the adjusting entries that were made.

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MATUSIAK COMPANY OAO Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Share Capital-Ordinary Retained Earnings Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation 10,400 8,800 2,300 4,000 14,000 10,400 10,000 700 2,500 14,000 3,600 5,800 1,500 12,000 3,600 34,000 11,000 4,900 5,800 1,100 800 12,000 3,600 35,200 11,700 18,100 1,600 15,000 1,500 1,300 17,000 15,000 Expense 71,500 71,500 75,100 75,100