The trial balance for Pharoah Company is shown below. Pharoah Company Trial Balance October 31, 2019 Credit Debit $14,000 2,900 500 4,000 Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense $4,200 2,000 1,400 8,100 -0- 700 11,500 4,200 900 $27,200 $27,200 Assume the following adjustment data. 1. 2. 3. 4. 5. 6. 7. Supplies on hand at October 31 total $700. Expired insurance for the month is $300. Depreciation for the month is $80. Services related to unearned service revenue in October worth $500 were performed. Services performed but not recorded at October 31 are $400. Interest accrued at October 31 is $90. Accrued salaries at October 31 are $1,300. Prepare the adjusting entries for the items above assuming financial statements are computed each month. Debit Credit No. Date Account Titles and Explanation 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31