International Academy Trial Balance (Selected Accounts) October 31, 2017 Credit Debit Office Supplies 4000 Office Equipment 15000 Prepaid Insurance 6000 Accumulated Depreciation - Office equipment Unearned fees After careful analysis, the following information has been accumulated 800 4500 1) Unearned fees as on October 31st, 2017 is $2000 On October 31st, Supplies showed a balance worth $700 Depreciation expense is estimated to be $400 a month 4) Prepaid insurance expires $400 a month 5) Salaries that are accrued but not yet paid $1100 Prepare adjustment entries as of October 31, 2017