CULLUMBER COMPANY Trial Balance August 31, 2022
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.
Cash		$10,520				$10,520
Accounts Receivable		8,770				9,480
Supplies		2,880				1,550
Prepaid Insurance		4,020				2,560
Equipment		15,000				15,000
Accumulated DepreciationEquipment				$3,375				$4,575
Accounts Payable				5,790				5,790
Salaries and Wages Payable				0				1,480
Unearned Rent Revenue				2,090				1,340
Common Stock				15,860				15,860
Retained Earnings				5,890				5,890
Dividends		2,780				2,780
Service Revenue				32,980				33,690
Rent Revenue				13,160				13,910
Salaries and Wages Expense		16,670				18,150
Supplies Expense		0				1,330
Rent Expense		18,505				18,505
Insurance Expense		0				1,460
Depreciation Expense		0				1,200
		$79,145		$79,145		$82,535		$82,535

Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Aug. 31 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close income / (loss)) Aug. 31 (To close dividends)