1. **Stating the problem:** We have a trial balance with various accounts and their debit and credit balances. The total debits and credits both equal 16,200, indicating the trial balance is balanced. 2. **Understanding adjusting entries:** Adjusting entries are made at the end of an accounting period to update account balances before preparing financial statements. They ensure revenues and expenses are recorded in the correct period. 3. **Analyzing the trial balance:** - Cash, Salary Expense, Office Equipment, Office Supply, Accounts Receivable, Rent Expense are debit balances. - Accounts Payable, Common Stock, Service Revenue are credit balances. 4. **Identifying possible adjustments:** - Rent Expense has a credit balance of 800, which is unusual since expenses normally have debit balances. This suggests an adjusting entry might be needed to correct this. - Accounts Receivable shows 3,000 debit and 400 credit, possibly indicating an allowance or adjustment. 5. **Example adjusting entry:** Assuming the Rent Expense credit balance of 800 is a prepaid rent that needs to be adjusted to an expense, the adjusting entry would be: $$\text{Debit Rent Expense } 800$$ $$\text{Credit Prepaid Rent } 800$$ This moves the prepaid rent to an expense account. 6. **Explanation:** - Debit Rent Expense increases the expense account. - Credit Prepaid Rent (an asset) decreases the prepaid asset. 7. **Final note:** Without more details, this is a typical adjusting entry based on the trial balance provided. **Answer:** Adjusting Entry: $$\text{Rent Expense } 800 \quad \text{Debit}$$ $$\text{Prepaid Rent } 800 \quad \text{Credit}$$