The trial balance for Oriole Advertising is shown below:Oriole AdvertisingTrial BalanceOctober $31,2024$DebitCreditWash$$13\mathrm{.}072$Supplies$2,150$Prepaid insurance$510$Equipment$4\mathrm{.}300$Notes payable$$4\mathrm{.}300$Accounts payable$2\mathrm{.}150$Unearned revenue$1\mathrm{.}032$A$.$ Brown, capital$8\mathrm{.}600$A$.$ Brown, drawings$436$Service revenue$8\mathrm{.}600$Salaries expense$3\mathrm{.}440$Rent expense$774$$$24\mathrm{.}682$$$24\mathrm{.}682$ the following adjustment data:Supplies on hand at October $31$ total $$430\mathrm{.}2.$ Expired insurance for the month is $$102.$Depreciation for the month is $$43.$Services related to unearned service revenue in October worth $$516$ were performed.Services performed but not recorded at October $31$ are $$309.$Interest to be accrued at October $31$ is $$82\mathrm{.}7.$ Salaries to be accrued at October $31$ are $$1,396.$Prepare the adjusting entries for the items above. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. if no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

The trial balance for Oriole Advertising is shown below:

$\backslash$table$[[\backslash$table$[[$Oriole Advertising$],[$Trial Balance$],[$October $31,2024]]],[,$Debit,Credit$],[$Cash$,$$$13,072,],[$Supplies$,2,150,],[$Prepaid insurance,$510,],[$Equipment$,4,300,],[$Notes payable,,$$4,300$