4. Prepare the adjusting entries for the transactions given below: 1. Advertising supplies on hand at October 31 total $500. 2. Expired insurance for the month is $100. 3. Depreciation for the month is $50. 4. Unearned revenue earned in October totals $600. 5. Services provided but not recorded at October 31 are $300. 6. Interest accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,500