b. For each E3.17 (LO 2, 3, 4) The trial balances before and after adjustment for Matusiak OAO at the end of its fiscal year are presented below. Matusiak OAO Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash 10,400 Accounts Receivable 8.800 Supplies 2.300 Prepaid Insurance 4,000 Equipment 14,000 Accumulated Depreciation Equipment 3,600 Accounts Payable 5.800 Salaries and Wages Payable -0- Unearned Rent Revenue 1.500 Share Capital-Ordinary 12.600 Retained Earnings 3,000 Service Revenue 34,000 Rent Revenue 11,000 Salaries and Wages Expense 17.000 Supplies Expense -0- Rent Expense 15.000 Insurance Expense -0- Depreciation Expense -0- 71,500 71,500 After Adjustment Dr. Cr. 10,400 11,200 700 2.500 14,000 4,500 5.800 1,100 400 12,600 3.000 36,400 12.100 18,100 1.600 15.000 1.500 900 75,900 75.900 Instructions Prepare the adjusting entries that were made