The trial balance for Oriole Advertising is shown below. Oriole Advertising Trial Balance October 31, 2022 Debit Credit Cash $15,000 Supplies 2,600 Prepaid Insurance 500 Equipment 5,300 Notes Payable $5,000 Accounts Payable 2,400 1,300 Unearned Service Revenue Owner's Capital 9,800 Owner's Drawings 500 11,100 Service Revenue Salaries and Wages Expense 4,900 Rent Expense 800 $29,600 $29,600 $ Assume the following adjustment data. 1. Supplies on hand at October 31 total $700. 2. Expired insurance for the month is $100. 3. Depreciation for the month is $50. 4. Services related to unearned service revenue in October worth $600 were performed. 5. 6. Services performed but not recorded at October 31 are $400. $. Interest to be accrued at October 31 is $70. . Salaries to be accrued at October 31 are $1,400. 7. Prepare the adjusting entries for the items above. (List all debit entries before credit entries. 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 Oct. 31 7. Oct. 31