All Hearing is owned by Christina Jannert and provides hearing aids and other auditory services. At the end of October 2016, the company had the following adjustments.

Oct 31	Interest on the bank loan is set at 5%. One month of interest has accrued.
Oct 31	The balance of prepaid rent is for the remaining 10 months of the lease. One month of rent has been used.
Oct 31	The equipment was purchased two months prior at the beginning of the month and will have a useful life of 6 years, after which it will have no residual value. Depreciation is recorded every month. Record depreciation for October.
Oct 31	All Hearing completed $500 of work that was previously unearned.
Oct 31	Office supplies used during the month totalled $450.

Required

Using the following trial balance, complete the adjustments and the adjusted trial balance in the worksheet.

Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number.

All Hearing Worksheet October 31, 2016 Adjustments DR CR Unadjusted Trial Balance DR CR Adjusted Trial Balance DR CR Account Cash 4,400 4400 Accounts Receivable 1,910 1910 Prepaid Rent 14,000 1400 12600 Office Supplies 1,450 450 1000 Equipment 14,000 14000 Accumulated Depreciation 390 X Accounts Payable 1,700 1700 Interest Payable Unearned Revenue 1,500 Bank Loan 6,800 Jannert, Capital 22,270 Jannert, Drawings 2,000 Service Revenue 9,100 Depreciation Expense Rent Expense Interest Expense Interest Expense Office Supplies Expense Insurance Expense 1,600 Salaries Expense 2,400 Total 41,760 41,760