The adjusted trial balance for Carla Vista Co. is given below.

CARLA VISTA CO.

Trial Balance

August 31, 2022

Before Adjustment After Adjustment

Dr. Cr. Dr. Cr.

Cash $11,580 $11,580

Accounts Receivable 8,980 9,690

Supplies 2,740 830

Prepaid Insurance 4,200 2,920

Equipment 15,000 15,000

Accumulated DepreciationEquipment $3,375 $4,575 Accounts Payable 5,080 5,080 alaries and Wages Payable 0 1,340 Unearned Rent Revenue 1,940 1,030 Common Stock 13,110 13,110 Retained Earnings 5,630 5,630 Dividends 2,930 2,930 Service Revenue 33,320 34,030 Rent Revenue 12,840 13,750 Salaries and Wages Expense 16,530 17,870

Supplies Expense 0 1,910 Rent Expense 13,335 13,335 Insurance Expense 0 1,280 Depreciation Expense 0 1,200

$75,295 $75,295 $78,545 $78,545

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 0 for the amounts. 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 close revenue accounts

enter a debit amount

enter a credit amount

enter an account title to close revenue accounts

enter a debit amount

enter a credit amount

enter an account title to close revenue accounts

enter a debit amount

enter a credit amount

(To close revenue accounts)

Aug. 31

enter an account title to close expense accounts

enter a debit amount

enter a credit amount

enter an account title to close expense accounts

enter a debit amount

enter a credit amount

enter an account title to close expense accounts

enter a debit amount

enter a credit amount

enter an account title to close expense accounts

enter a debit amount

enter a credit amount

enter an account title to close expense accounts

enter a debit amount

enter a credit amount

enter an account title to close expense accounts

enter a debit amount

enter a credit amount

(To close expense accounts)

Aug. 31

enter an account title to close income / (loss)

enter a debit amount

enter a credit amount

enter an account title to close income / (loss)

enter a debit amount

enter a credit amount

(To close income / (loss)

Aug. 31

enter an account title to close dividends

enter a debit amount

enter a credit amount

enter an account title to close dividends

enter a debit amount

enter a credit amount

(To close dividends)