The trial balances before and after adjustment for Blossom Company at October 31, 2021, which is the end of its fiscal year, are >> follows: Before Adjustment Debit Credit After Adjustment Debit Credit $ 9,300 Cash $9.300 8,805 9.330 2.555 650 3.850 2.585 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Notes Payable 34,150 34,150 $3,415 $5.640 5.885 5.885 39.830 39,830 Salaries Payable 0 1.225 Interest Payable 0 415 Unearned Revenue 1,540 890 5,760 5,760 E. Blossom, Capital E. Blossom, Drawings 10.030 10,030 Service Revenue 44,845 46,020 Depreciation Expense 0 2.225 Insurance Expense O 1,265 Interest Expense 1.245 1,660 Rent Expense 14,615 14,615 Salaries Expense 16.725 17.950 Supplies Expense 0 1,905 Totals $ 101,275 $ 101,275 $ 105,665 $ 105,665 Date Account Titles and Explanation Debit Credit Oct. 31 To accrue revenue for services performed but not billed or collected.) Oct. 31 I (To record supplies used) Oct. 31 Oct. 31 (To record depreciation expense.) Oct. 31 I (To record accrued salaries.) Oct. 31 (To accrue interest expense.)