Assume the following adjustment data.

1.

Supplies on hand at October 31 total $620.

2.

Expired insurance for the month is $115.

3.

Depreciation for the month is $60.

4.

As of October 31, services worth $880 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 $320.

6.

Interest expense accrued at October 31 is $90.

7.

Accrued salaries at October 31 are $1,540.