Selected accounts of Novak Company are shown below.

Suppes Beg.BaL 856 10/31 498 Salaries and Wages Expense 10/15 739 10/31 568 Unearned Service Revenue 10/31 373 10/20 635 Service Revenue 10/17 1,986 10/31 1,788 10/31 373 Accounts Receivable 10/17 1,986 10/31 1,788 Salaries and Wages Payable 10/31 568 Supplies Expense 10/31 498 \fDate 10/31 10/31 10/31 10/31 Account Titles and Explanation (To record the use of supplies during October) (To record revenue for services performed for which payment has not yet been received) (To record liability for accrued payroll) (To reduce the Unearned Service Revenue account for service that has been performed) Debit Credit