The trial balances shown below are before and after adjustment for Bere Company at the end of its fiscal year.

Instructions
Prepare the adjusting entries that weremade.

BERE COMPANY Trial Balance August 31, 2014 Before Adjustment Adjustment Cr. Cr. Cash Accounts Receivable 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 9,400 4,000 16,000 16,000 3,600 5,800 S 4,800 5,800 1,100 1,800 10,000 5,500 10,000 5,500 2,800 2,800 34,000 12,100 34,600 13,100 17,000 18,100 2,000 10,800 1,500 1,200 10,800 $72,800 $72,800 $75,700 $75,700