The trial balance for Blue Spruce Corp. is shown below. Credit Blue Spruce Corp. Trial Balance October 31, 2020 Debit Cash $16,000 Supplies 2.100 Prepaid Insurance 800 Equipment 4,600 Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends 300 $4,900 2,000 1,800 10,100 -0- 10,600 Service Revenue Salaries and Wages Expense Rent Expense 4,800 800 $29,400 $29,400 Assume the following adjustment data. 1. 2. 3. 4. Supplies on hand at October 31 total $600. Expired insurance for the month is $300. Depreciation for the month is $90. Services rel to unearned service revenue in October worth $800 were performed. Services performed but not recorded at October 31 are $200. Interest accrued at October 31 is $90. Accrued salaries at October 31 are $1,400. 5. 6. 7. Prepare the adjusting entries for the items above assuming financial statements are computed each month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31