The trial balance forSandhillAdvertising is shown below.

SandhillAdvertising Trial Balance October 31, 2022
	Debit		Credit
Cash	$14,000
Supplies	2,500
Prepaid Insurance	600
Equipment	5,900
Notes Payable			$4,000
Accounts Payable			2,600
Unearned Service Revenue			1,800
Owner's Capital			7,800
Owner's Drawings	400
Service Revenue			11,700
Salaries and Wages Expense	3,700
Rent Expense	800
	$27,900		$27,900

Assume the following adjustment data.

1.		Supplies on hand at October 31 total $600.
2.		Expired insurance for the month is $120.
3.		Depreciation for the month is $80.
4.		Services related to unearned service revenue in October worth $600were performed.
5.		Services performed but not recorded at October 31 are $200.
6.		Interest to be accrued at October 31 is $80.
7.		Salaries to be accrued at October 31 are $1,700.

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	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
2.	Oct. 31	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
3.	Oct. 31	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
4.	Oct. 31	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
5.	Oct. 31	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
6.	Oct. 31	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
7.	Oct. 31	enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on October 31	enter a debit amount	enter a credit amount