Assume the following adjustment data. 1. Supplies on hand at October 31 total $700. 2. Expired insurance for the month is $115. 3. Depreciation for the month is $115. 4. As of October 31, services worth $850 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 $230. 6. Interest expense accrued at October 31 is $70. 7. Accrued salaries at October 3 Y are $1,490. Prepare the adjusting entries for the items above. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct 31 2. Oct 31 3. Oct 31 4. OCt 31 5. Oct. 31 6. Ot. 31 7. OC. 3I The unadjusted trial balance for Flint Corp. is shown below. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{FlintCorporationTrialBalanceOctober31,2025} \\ \hline & Debit & Credit \\ \hline Cash & $15,840 & \\ \hline Supplies & 2,910 & \\ \hline Prepaid Insurance & 690 & \\ \hline Equipment & 5,430 & \\ \hline Notes Payable & + & $5,430 \\ \hline Accounts Payable & & 2,740 \\ \hline Unearned Service Revenue & & 2,180 \\ \hline Common Stock & & 10,730 \\ \hline Retained Earnings & & 0 \\ \hline Dividends & 500 & \\ \hline Service Revenue & & 9,200 \\ \hline Salaries and Wages Expense & 4,000 & \\ \hline \multirow[t]{2}{*}{ Rent Expense } & 910 & \\ \hline & $30,280 & $30,280 \\ \hline \end{tabular}