Below is the unadjusted trial blance for Franklin Services Limited (FSL) as at its October 31, 2017 fiscal year end (s0 balance accounts not listed): Franidin Services Limited (FSL) Trial Balanoe October 31, 2017 Credit Accounts Recaivable Allowance for Doubtful Accounts Bond Investmant at Amortizad Cost Equipment Accumulated Dapreciation Equipment Dafarrad Devalopment Costs Uneamed Revenue Nate Payable Common Shares Retained Earnings Service Revenue 5,400 .197,328 Selaries and Wages Experse Insurance Expense Interest Expense Rent Expense 1.410,000 $2,370,528 2,370,328 Additional information regarding fiscal year end adjusting entries which have nat yet been posted is as followa (a The $12,312 balance in insurance expense is for a 24-month insurance policy offactive on Fabruary 1, 2017 (b) Because of changes in technology, the deferred development costs are considered to be impaired. The present value of the future cash flows that will be generated by the use of the deferred costs e. fair value) is estimated to be $11.000. (c) FSL estimates that 5% of its accounts receivable as et year end will be uncollectible. (d) The patent was purchased on May 1, 2017 and is being amortized onstraight-line basis over its remaining legal life of 5 years. (e) Interest on the note payable is charged at 12% per year. The note was issued on January 1, 2017 and the last interest payment was on August 31, 2017 (f) FSL is depraciating its equipmant using the straight-line method. It is astimatad that the uzaful lifa of the equipment is 5 yaars. The equipmant was purchased an May 1, 201s. Depreciation axpanse has yat to be recorded for 2017 For each of the above scenarios, prepare the adjusting entry FSL should record on October 31, 2017. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account trtles and enter O for the amounts.)