The Pina Colada Corporation had the following unadjusted trial balance at the end of its fiscal year, July 31,20. Additional information for adjusting entries: 1. On July 31 , the company had performed $940 of services for a client that it had not billed or recorded. 2. Record rent expense this month. The current balance in Prepaid Rent represents 2 months of rent. 3. Supplies on hand on July 31 were $640. 4. Unrecorded monthly depreciation is $252. 5. Interest is due on the note payable on the first day of each following month, beginning August 1. Interest for July is $2. 6. As of July 31, the company owed $2,640 of salaries and wages to its employees for the month just ended. 7. During July, the company satisfied $2,140 worth of services related to amounts that had previously been recorded as Unearned Service Revenue. This revenue has not yet been recorded. Prepare the adjusting entries for July 31. (List all debit entries before credit entries. Record joumal entries in the order presented in the nmhlem if nonentrvic renilired, coloct "No Fntru" for the onernint tifles and enter O for the amnunts Cnodit acrount titles are muthmationllv earch Date No. Account Titles and Explanation Dehit Credit July 31 1. July 312. July 31 3. July 31 4