Credit Pharoah Advertising Trial Balance October 31, 2017 Debit Cash $14,000 Supplies 2,000 Prepaid Insurance 400 Equipment 5,100 Notes Payable Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings 500 Service Revenue Salaries and Wages Expense 3,500 Rent Expense $26,300 $4,400 2,300 1,500 7,100 11,000 800 $26,300 Assume the following adjustment data. 1. Supplies on hand at October 31 total $400. 2. Expired insurance for the month is $200. 3. Depreciation for the month is $60. 4. Services related to unearned service revenue in October worth $400 were performed. 5. Services performed but not recorded at October 31 are $400. 6. Interest accrued at October 31 is $90. 7. Accrued salaries at October 31 are $1,000. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31