Prepare the adjusting entries that were made Solution Adjusting entries:DateAccount TitleDebitCreditAug 31 14Account Receivable660Service Revenue660(To record service revenue)Aug 31 14Supplies Expenses1,240Supplies1,240(To record supplies expenses)Aug 31 14Insurance expenses1,470Prepaid Insurance1,470(To record insurance expenses)Aug 31 14Depreciation Expenses1,200Accumulated Depreciation1,200(To record Depreciation expenses)Aug 31 14Salaries and wages expenses1,400Salaries and wages payable1,400(To record salaries and wages expenses).