Selected accounts of Sage Company are shown below.

From an analysis of the T-accounts, reconstruct the October transaction entries.

From an analysis of the T-accounts, reconstruct the adjusting journal entries that were made on October 31, 2017.

Supplies 770 Oct. 31 Beg. Bal 439 Salaries and Wages Expense Oct. 15 Oct. 31 810 655 Oct. 10 401 Oct. 20 Service Revenue Oct. 17 Oct. 31 Oct. 31 662 2,254 1,656 401 Oct. 17 Oct. 31 2,254 1,656 Salaries and Wages Payable Oct. 31 655 Supplies Expense Oct. 31 439