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 DepreciationEquipment				$ 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.)

Account Titles and Explanation	Debit	Credit
(To record the service revenue)
(To record the supplies expense)
(To record the insurance expense)
(To record depreciation expense)
(To record salaries and wages expense)
(To record rent revenue)