Question $8$ of $11$

The unadjusted trial balance for Teal Mountain Corp. is shown below.

Assume the following adjustment data.

Supplies on hand at October $31$ total $$600.$

Expired insurance for the month is $$120.$

Depreciation for the month is $$100.$

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 $$344.$

Interest expense accrued at October $31$ is $$76.$

Accrued salaries at October $31$ are $$1,680.$

Prepare a tabular summary to record adjustments for the items above using the summary that follows.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.

Assets