The trial balances before and after adjustment for Blossom Company at October 31, 2021, which is the end of its fiscal year, are as follows: Before Adjustment Debit Credit After Adjustment Debit Credit Cash $9,100 $9,100 Accounts Receivable 8,700 9.200 Supplies 2,400 600 Prepaid Insurance 3.750 2,550 Equipment 34,000 34,000 Accumulated Depreciation-Equipment $3,250 $5,450 Accounts Payable 5,700 3,700 Notes Payable 38,000 38,000 Salaries Payable 1,050 Interest Payable 400 Unearned Revenue 1,400 800 E. Blossom, Capital 5,400 5,400 E. Blossom, Drawings 10,000 10,000 Service Revenue 46,400 47,500 Depreciation Expense 2,200 Insurance Expense 1,200 Tataract. Evnence 1000 1 Interest Expense 1,200 1,600 14,500 Rent Expense Salaries Expense 14,500 16,500 17.550 Supplies Expense 1,800 Totals $100,150 $100,150 $104,300 $104,300 Prepare the adjusting entries that were made. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Oct. 31 (To accrue revenue for services performed but not billed or collected.) Oct. 31 (To record supplies used) Oct. 31 (To record insurance expired.) Oct. 31 (To record depreciation expense.) Oct. 31 (To record accrued salaries.) Oct. 31 (To accrue interest expense.) Oct. 31 (To record revenue for services performed.) eTextbook and Media List of Accounts Prepare Blossom Company's statement of owner's equity. (List items that increase owner's equity first.) BLOSSOM COMPANY Statement of Owner's Equity Prepare Blossom Company's balance sheet. (List Assets in order of liquidity) BLOSSOM COMPANY Balance Sheet Assets Liabilities and Owner's Equity