Chirp Hearing is owned by Monica Truderung and provides hearing aids and other auditory services. At the end of October 2016, the company had the following adjustments.

Oct 31	Interest on the bank loan is set at 8%. One month of interest has accrued.
Oct 31	The balance of prepaid insurance is for the remaining 9 months of the insurance policy. One month of insurance has been used.
Oct 31	The equipment was purchased two months prior at the beginning of the month and will have a useful life of 6 years, after which it will have no residual value. Depreciation is recorded every month. Record depreciation for October.
Oct 31	Chirp Hearing completed $520 of work that was previously unearned.
Oct 31	Office supplies used during the month totalled $240.

Required

Using the following trial balance, complete the adjustments and the adjusted trial balance in the worksheet.

Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number.

Chirp Hearing Worksheet October 31, 2016 Unadjusted Trial Balance Adjustments DR CR DR CR Adjusted Trial Balance DR CR Account Cash 5,600 5600 Accounts Receivable 1,810 1810 Prepaid Insurance 1,800 Office Supplies 1,900 Equipment 16,000 Accumulated Depreciation 446 Accounts Payable 2,600 Interest Payable Unearned Revenue 2,900 Bank Loan 6,300 Truderung, Capital 12,564 Truderung, Drawings 2,000 Service Revenue 9,000 Depreciation Expense Insurance Expense Interest Expense Office Supplies Expense Rent Expense 2,000 Salaries Expense 2,700 Total 33,810 33,810