The trial balance for Wildhorse Advertising is shown below. Wildhorse Advertising Trial Balance October 31, 2022 Debit Credit Cash $14,000 Supplies 2,500 Prepaid Insurance 600 Equipment 5,000 $5,000 2,300 1,300 Notes Payable Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense 7,200 400 10,900 3,400 800 $26,700 $26,700 Assume the following adjustment data. 1. 2. 3. Supplies on hand at October 31 total $300. Expired insurance for the month is $120. Depreciation for the month is $90. Services related to unearned service revenue in October worth $600 were performed. Services performed but not recorded at October 31 are $400. Interest to be accrued at October 31 is $80. 4. 5. 6. 7 Salaries to be accrued at October 31 are $1,500. No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 I 3. Oct. 31 4. Oct. 31 5 Oct. 31 Oct 31 4 Oct 31 I 5 Oct. 31 6 Oct. 31 7. Oct. 31