Exercise 3-09 Selected accounts of Sheffield Company are shown below. Beg. Bal. 10/15 10/31 10/31 Supplies 724 10/31 Salaries and Wages Expense 870 593 Unearned Service Revenue 413|10/20 Service Revenue 10/17 10/31 10/31 10/17 10/31 10/31 Accounts Receivable 1,929 1,629 Salaries and Wages Payable 10/31 Supplies Expense 482 482 655 1,929 1,629 413 593 From an analysis of the T-accounts, reconstruct the October transaction entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit From an analysis of the T-accounts, reconstruct the adjusting journal entries that were made on October 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit 10/31 10/31 (To record the use of supplies during October) 10/31 (To record revenue for services performed for which payment has not yet been received) 10/31 (To record liability for accrued payroll) (To reduce the Unearned Service Revenue account for service that has been performed)