Debit Credit $15,200 3,410 750 5,210 Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense $5,210 2,420 2,120 11,150 0 530 13,760 4,000 5,560 $34,660 $34,660 Assume the following adjustment data. 1. 2. 3. 4. Supplies on hand at October 31 total $540. Expired insurance for the month is $125. Depreciation for the month is $150. As of October 31, services worth $920 related to the previously recorded unearned revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 are $330. Interest expense accrued at October 31 is $80. Accrued salaries at October 31 are $1,500. 5. 6. 7. No. Debit Credit Date Account Titles and Explanation Oct. 31 1. 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31