SHEFFIELD CORP. Trial Balance October 31, 2022 Debit Credit Cash $15,220 Supplies 2,960 Prepaid Insurance 690 Equipment 5.290 $5,290 Notes Payable Accounts Payable Unearned Service Revenue 2,270 1,990 Common Stock 11,040 0 560 Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense 9,300 4,000 1.170 $29.890 $29,890 Assume the following adjustment data. 1 2 3 4 Supplies on hand at October 31 total 5520. Expired insurance for the month is $115. Depreciation for the month is $135. As of October 31, services worth $870 related to the previously recorded unearned revenue had been performed Services performed but unbilled (and no receivable has been recorded) at October 31 are $290, Interest expense accrued at October 31 is $85. Accrued salaries at October 31 are $1,520. 5. 6. 7 Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry for the account titles and enter o for the amounts. Credit accountitles are outomatically indented when the amount is entered. Do not indent manually) Debit Credit No. Date Account Titles and Explanation Oct. 31 Supplies Expense 1 suplies 2 Oct. 31 No. Date Account Titles and Explanation Debit Credit 1 Oct. 31 Supplies Expense suplied 2 Oct. 31 3 Oct. 31 4 Oct. 31 5 Oct. 31 6 Oct. 31