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Current Attempt in Progress The unadjusted trial balance for Flint Corporation is shown below. FLINT CORPORATION Trial Balance October 31, 2017 Debit Credit Cash $15,480

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Current Attempt in Progress The unadjusted trial balance for Flint Corporation is shown below. FLINT CORPORATION Trial Balance October 31, 2017 Debit Credit Cash $15,480 Supplies 3,000 Prepaid Insurance 660 Equipment 4,550 Notes Payable $4,550 Accounts Payable 2,110 Unearned Service Revenue 1,920 Common Stock 10,280 Retained Earnings Dividends 630 Service Revenue 13,240 Salaries and Wages Expense Rent Expense 4,000 3.780 $32, 100 $32.100 Salaries and Wages Expense 4,000 Rent Expense 3,780 $32,100 $32,100 Assume the following adjustment data. 1. Supplies on hand at October 31 total $670. 2. Expired insurance for the month is $110. 3. Depreciation for the month is $105. 4. As of October 31, services worth $930 related to the previously recorded unearned revenue had been performed 5. Services performed but unbilled (and no receivable has been recorded) at October 31 are $330. 6. Interest expense accrued at October 31 is $80. 7. Accrued salaries at October 31 are $1,560. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter for th amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Debit Credit No. 1. Date Account Titles and Explanation Oct. 31

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