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

WILDHORSE COMPANY Trial Balance August 31, 2022
		Before Adjustment				After Adjustment
		Dr.		Cr.		Dr.		Cr.
Cash		$10,300				$10,300
Accounts Receivable		8,500				9,600
Supplies		2,400				500
Prepaid Insurance		3,700				2,700
Equipment		12,400				12,400
Accumulated DepreciationEquipment				$ 3,500				$ 4,400
Accounts Payable				5,800				5,800
Salaries and Wages Payable				0				1,400
Unearned Rent Revenue				1,400				800
Owners Capital				13,300				13,300
Service Revenue				34,200				35,300
Rent Revenue				10,800				11,400
Salaries and Wages Expense		16,900				18,300
Supplies Expense		0				1,900
Rent Expense		14,800				14,800
Insurance Expense		0				1,000
Depreciation Expense		0				900
		$69,000		$69,000		$72,400		$72,400

Prepare the adjusting entries that were made. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 31	enter an account title to record revenue for services performed on August 31	enter a debit amount	enter a credit amount
	enter an account title to record revenue for services performed on August 31	enter a debit amount	enter a credit amount
	(To record revenue for services performed)
Aug. 31	enter an account title to record supplies used on August 31	enter a debit amount	enter a credit amount
	enter an account title to record supplies used on August 31	enter a debit amount	enter a credit amount
	(To record supplies used)
Aug. 31	enter an account title to record insurance expired on August 31	enter a debit amount	enter a credit amount
	enter an account title to record insurance expired on August 31	enter a debit amount	enter a credit amount
	(To record insurance expired)
Aug. 31	enter an account title to record monthly depreciation on August 31	enter a debit amount	enter a credit amount
	enter an account title to record monthly depreciation on August 31	enter a debit amount	enter a credit amount
	(To record monthly depreciation)
Aug. 31	enter an account title to record accrued salaries and wages on August 31	enter a debit amount	enter a credit amount
	enter an account title to record accrued salaries and wages on August 31	enter a debit amount	enter a credit amount
	(To record accrued salaries and wages)
Aug. 31	enter an account title to record rent earned on August 31	enter a debit amount	enter a credit amount
	enter an account title to record rent earned on August 31	enter a debit amount	enter a credit amount
	(To record rent earned)