Credit WHISPERING WINDS CORP. Trial Balance October 31, 2022 Debit Cash $15,300 Supplies 2,580 Prepaid Insurance 720 Equipment 5,170 Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends 620 Service Revenue Salaries and Wages Expense 4,000 Rent Expense 1,380 $29,770 $5,170 2,350 1,980 11,770 By - 8,500 $29,770 FULL SCREEN 1 CALCULATOR PRINTERV Assume the following adjustment data. Supplies on hand at October 31 total $540. 2. Expired insurance for the month is $120. 3. Depreciation for the month is $135. As of October 31, services worth $860 related to the previously recorded uneared revenue had been performed. 5. Services performed but unbilled (and no receivable has been recorded) at October 31 are $220. 6. Interest expense accrued at October 31 is $85. 7. Accrued salaries at October 31 are $1,535. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31