Exercise 4-11 The unadjusted trial balance for Blue Spruce Corp. is shown below. BLUE SPRUCE CORP Trial Balance October 31, 2017 $15,450 Supplies 2,950 Prepaid insurance 4,570 Notes Payable Accounts Payable 2,270 Unearned Service Revenue Common Stock 11,290 Retained Earnings Service Revenue 13A90 Salaries and Wages Expense 4,000 5,110 Rent Expense $33 370 $33 370 Assume the following adjustment data Supplies on hand at October 31 total $620. Expired insurance for the month is $115 Depreciation for the month is $60. As of October 31 services worth $880 related to the previously recorded uneamed revenue had been performed. Services performed but unbiled (and no receivable has been recorded) at October 31 are $320. Interest expense accrued at October 31 is $90. 7. Accrued salaries at October 31 are $1,540. Prepare the adjusting entries for the items above. (If no entry is reguired, select"No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount entered. Do not indent manually. Illes and Esplanation 2. Oct. 31 Oct. 3 Oct. 31 6. Oct. 31 Oct. 3