•  Prepare the adjusting journal entries for the following items. Adjustments are being made for the month of October. Use October 31 as the date for the journal entries. 
• 
  
• 1. Prepaid insurance totaling $400 expired during the month.
• 2 .Salaries of $500 are unpaid at the end of the month. 
• 3 .Services performed but unbilled at the end of the month total $800.
•  4. Supplies of $100 were used during the month. 
• 5. Depreciation expense on the equipment for the month is $300.