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The unadjusted trial balance for Novak Corp. is shown below. NOVAK CORP. Trial Balance October 31, 2022 Debit $16,050 Credit Cash Supplies 2,940 Prepaid Insurance 720 5,500 $5,50 2.190 Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings 2,180 11.840 0 Dividends 670 Service Revenue 9.200 4,000 Salaries and Wages Expense Rent Expense 1.030 $30,910 $30,910 Assume the following adjustment data. 1. Supplies on hand at October 31 total $600. 2 Expired insurance for the month is $120. Depreciation for the month is $90. 3. 4 5 As of October 31, services worth $960 related to the previously recorded unearned revenue had been performed Services performed but unbilled (and no receivable has been recorded) at October 31 are $350. Interest expense accrued at October 31 is $85, Accrued salaries at October 31 are $1.480. 6 7. Prepare the adjusting entries for the items above. (if no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 I 2 Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31