Assume the following adjustment data.

Supplies on hand at October $31$ total $$700.$

Expired insurance for the month is $$115.$

Depreciation for the month is $$115.$

As of October $31,$ services worth $$850$ related to the previously recorded unearned revenue had been performed.

Services performed but unbilled $($and no receivable has been recorded$)$ at October $31$ are $$230.$

Interest expense accrued at October $31$ is $$70.$

Accrued salaries at October $31$ 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.$)$