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The unadjusted trial balance for Flounder Corp. is shown below. FLOUNDER CORP. Trial Balance October 31, 2022 Debit Credit Cash 513 15,150 Supplies 2,660 Prepaid Insurance 690 Equipment 4,700 Notes Payable $4,700 Accounts Payable 2,800 Unearned Service Revenue 1,650 Common Stock 11,390 Retained Earnings O Dividends 500 Service Revenue 8,400 Salaries and Wages Expense 4,000 Rent Expense 1240 $28,940 $28,940 Assume the following adjustment data. Supplies on hand at October 31 total $610. Expired insurance for the month is $115. Depreciation for the month is $95. As of October 31, services worth $940 related to the previously recorded unearned revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 are $230. Interest expense accrued at October 31 is $75. Accrued salaries at October 31 are $1,535. NQWPPN!' Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter 0 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 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31