The trial balances shown below are before and after adjustment for Bere Company at the end of its fiscal year
|
BERE COMPANY
Trial Balance
August 31, 2014
|
|
Before
Adjustment
|
|
After
Adjustment
|
|
Dr.
|
Cr.
|
Dr.
|
Cr.
|
|
Cash
|
$11,300
|
|
$11,300
|
|
|
Accounts Receivable
|
8,160
|
|
8,820
|
|
|
Supplies
|
2,700
|
|
1,460
|
|
|
Prepaid Insurance
|
4,300
|
|
2,830
|
|
|
Equipment
|
16,400
|
|
16,400
|
|
|
Accumulated Depreciation-Equipment
|
|
$ 3,280
|
|
$ 4,480
|
|
Accounts Payable
|
|
5,750
|
|
5,750
|
|
Salaries and Wages Payable
|
|
0
|
|
1,400
|
|
Unearned Rent Revenue
|
|
2,090
|
|
1,230
|
|
Common Stock
|
|
17,000
|
|
17,000
|
|
Retained Earnings
|
|
5,700
|
|
5,700
|
|
Dividends
|
2,800
|
|
2,800
|
|
|
Service Revenue
|
|
34,500
|
|
35,160
|
|
Rent Revenue
|
|
12,800
|
|
13,660
|
|
Salaries and Wages Expense
|
16,400
|
|
17,800
|
|
|
Supplies Expense
|
0
|
|
1,240
|
|
|
Rent Expense
|
19,060
|
|
19,060
|
|
|
Insurance Expense
|
0
|
|
1,470
|
|
|
Depreciation Expense
|
0
|
|
1,200
|
|
|
$81,120
|
$81,120
|
$84,380
|
$84,380
|
Prepare the adjusting entries that were made. Credit account titles are automatically indented when the amount is entered. Do not indent manually.