Ivanhoe Advertising Trial Balance October 31, 2022 Debit Credit Cash $16,000 Supplies 2,300 Prepaid Insurance 600 Equipment 5,800 Notes Payable $4,300 Accounts Payable 2,500 Unearned Service Revenue 1,500 Owner's Capital 9.900 Owner's Drawings 700 Service Revenue 11,500 Salaries and Wages Expense 3.400 7,700 Owner's Drawings 700 Service Revenue 11,500 Salaries and Wages Expense 3,400 Rent Expense 900 $29,700 $29,700 Assume the following adjustment data. 1. Supplies on hand at October 31 total $400. 2. Expired insurance for the month is $120. 3. Depreciation for the month is $70. 4. Services related to unearned service revenue in October worth $700 were performed. 5. Services performed but not recorded at October 31 are $400. 6. Interest to be accrued at October 31 is $70. 7. Salaries to be accrued at October 31 are $1,000. Prepare the adjusting entries for the items above. (List all debit entries before credit entries. 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 a Oct. 31 5. Oct. 31 6 Oct. 31 7 Oct. 31