Accounting 101: The unadjusted trial balance for pina colada corp

The unadjusted trial balance for Pina Colada Corp. is shown below. Assume the following adjustment data. 1. Supplies on hand at October 31 total $540. 2. Expired insurance for the month is $125. 3. Depreciation for the month is $150. 4. As of October 31 , services worth $920 related to the previously recorded unearned revenue had been performed. 5. Services performed but unbilled (and no receivable has been recorded) at October 31 are $330. 6. Interest expense accrued at October 31 is $80. 7. Accrued salaries at October 31 are $1,500. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)