Crane Ridge Plumbing's year end is October 31. The company's trial balance prior to adjustments follows: CRANE RIDGE PLUMBING Trial Balance October 31, 2021 Debit Credit Cash $34,500 Supplies 5,000 Equipment 121,500 Accumulated depreciation equipment $36,450 Vehicles 116,000 Accumulated depreciation-vehicles 50,750 Accounts payable 8,400 Notes payable 54,600 H. Burke, capital 60,900 H. Burke, drawings 35,000 Service revenue 206,000 Repairs expense 27,000 Insurance expense 9,100 Interest expense 3,000 Rent expense 21,000 Salaries expense 45,000 $417,100 $417,100 Additional information: 1. The equipment has an expected useful life of 10 years. The vehicles' expected useful life is eight years. 2. A physical count showed $2,100 of supplies on hand at October 31, 2021. 3. Accrued salaries payable at October 31, 2021, were $2,600. 4. Interest on the 6.0% note payable is payable at the end of each month and $10,900 of the principal must be paid on December 31 each year. Interest payments are up to date as at September 30, 2021. 5. The owner, H. Burke, invested $2,000 cash in the business on December 28, 2020. (Note: This has been correctly recorded.) Prepare the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not 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 Credit Oct. 31