Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Actounts Payable Notes Payable Salaries Payable Interest Payable Unearned Revenue E. Wildhorse, Capital E. Wildhorse, Drawings Service Revenue Depreciation Expense Insurance Expense Interest Expense Rent Expense Salaries Expense Before Adjustment Debit Credit $9,155 8,760 2,555 3,830 34,385 $3,355 5,880 39,145 After Adjustment Debit Credit $9,155 9,300 700 2,535 34,385 $5,615 5,880 39,145 0 0 1.470 5,620 1,135 435 825 5,620 10,000 10,000 46,035 0 47.220 0 1,305 14,540 16.975 0 $101.505 2.260 1.295 1.740 14.540 18.110 1.855 $105.875 Supplies Expense Totals $101.505 $105.875 Prepare the adjusting entries that were made. (Credit account titles are automatically indented when amount is entered Doret indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Oct. 31 Credit (To accrue revenue for services performed but not billed or collected.) Oct. 31 (To record supplies used.) Oct. 31 (To record insurance expired.) Oct. 31