Current Attempt in Progress The unadjusted trial balance for Martinez Corp. is shown below. Assets Liabilities Accts. Rec. Notes Acc. Depr.- Equip. Prepd. Insur. Accts. Pay. Unearned Serv. Rev. Cash Int. Pay. + + Supplies + Equip. - Pay. + + + Bal. 16.416 0 2,700 648 5,400 0 5,400 2,700 0 1,296 Assume the following adjustment data. 1. Supplies on hand at October 31 total $540. 2. Expired insurance for the month is $108. 3. Depreciation for the month is $88. 4. As of October 31, services worth $864 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 $308. 6. Interest expense accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,512. Prepare a tabular summary to record adjustments for the items above using the summary that follows. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)