Exercise 4-16 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 Accounts Recelvable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense $10,900 $10,900 8,380 2,900 4,500 17,000 9,130 1,260 3,010 17,000 $3,400 5,710 4,600 5,710 1,200 1,210 14,000 5,100 2,050 14,000 5,100 2,800 2,800 34,100 12,500 34,850 13,340 16,900 18,100 1,640 13,480 1,490 1.200 13,480 $76,860 $76,860 $80,010$80,010 Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)