3-9Prepare a final trial balance

E3-9 (LO2,3) (Adjusting Entries) Selected accounts of Urdu Company are shown below. Supplies Accounts Receivable 800 10/31 Beg. Bal. 2,400 470 10/31 1,650 Salaries and Wages Expense Salaries and Wages Payable 10/15 800 10/31 600 10/31 600 Supplies Expense Unearned Service Revenue 10/31 10/31 400 10/20 470 650 Service Revenue 2,400 10/31 1,650 400 10/31 Instructions From an analysis of the T-accounts, reconstruct (a) the October transaction entries, and (b) the adjusting journal entries that were made on October 31, 2017. Prepare explanations for each journal entry