E$2\mathrm{.}9($LO $2,3)($Adjusting Entries$)$ Selected accounts of Urdu Company are as follows.

$\backslash$table$[[$Supplies$],[$Beg bal.,$800,\frac{10}{31},470]]$

Salaries and Wages Expense

$\backslash$table$[[\frac{10}{15},800,,],[\frac{10}{31},600,,],[$Unearned Service Revenue$],[\frac{10}{31},400,\frac{10}{20},650]]$

Service Revenue

$\backslash$table$[[,\frac{10}{17},2,400],[,\frac{10}{31},1,650],[,\frac{10}{31},400]]$

Accounts Receivable

$\backslash$table$[[\frac{10}{17},2,400],[\frac{10}{31},1,650]]$

Salaries and Wages Payable

$\backslash$table$[[\frac{10}{31},600]]$

Supplies Expense

$\frac{10}{31}470$

Instructions

From an analysis of the T$-$accounts, reconstruct $($a$)$ the October transaction entries, and $($b$)$ the adjusting journal entries that were made on October $31,2025.$ Prepare explanations for each journal entry.