The trial balances before and after adjustment for Carla Vista Co. at October 31, 2021, which is the end of its fiscal year, are as follows:

		Before Adjustment				After Adjustment
		Debit		Credit		Debit		Credit
Cash		$9,205				$9,205
Accounts Receivable		8,730				9,270
Supplies		2,400				690
Prepaid Insurance		3,805				2,590
Equipment		34,310				34,310
Accumulated DepreciationEquipment				$3,350				$5,630
Accounts Payable				5,880				5,880
Notes Payable				38,205				38,205
Salaries Payable				0				1,245
Interest Payable				0				495
Unearned Revenue				1,650				995
E. Carla Vista, Capital				5,610				5,610
E. Carla Vista, Drawings		10,280				10,280
Service Revenue				47,825				49,020
Depreciation Expense		0				2,280
Insurance Expense		0				1,215
Interest Expense		1,485				1,980
Rent Expense		15,325				15,325
Salaries Expense		16,980				18,225
Supplies Expense		0				1,710
Totals		$102,520		$102,520		$107,080		$107,080

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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Oct. 31	enter an account title to accrue revenue for services performed but not billed or collected on October 31	enter a debit amount	enter a credit amount
	enter an account title to accrue revenue for services performed but not billed or collected on October 31	enter a debit amount	enter a credit amount
	(To accrue revenue for services performed but not billed or collected.)
Oct. 31	enter an account title to record supplies used on October 31	enter a debit amount	enter a credit amount
	enter an account title to record supplies used on October 31	enter a debit amount	enter a credit amount
	(To record supplies used.)
Oct. 31	enter an account title to record insurance expired on October 31	enter a debit amount	enter a credit amount
	enter an account title to record insurance expired on October 31	enter a debit amount	enter a credit amount
	(To record insurance expired.)
Oct. 31	enter an account title to record depreciation expense on October 31	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense on October 31	enter a debit amount	enter a credit amount
	(To record depreciation expense.)
Oct. 31	enter an account title to record accrued salaries on October 31	enter a debit amount	enter a credit amount
	enter an account title to record accrued salaries on October 31	enter a debit amount	enter a credit amount
	(To record accrued salaries.)
Oct. 31	enter an account title to accrue interest expense on October 31	enter a debit amount	enter a credit amount
	enter an account title to accrue interest expense on October 31	enter a debit amount	enter a credit amount
	(To accrue interest expense.)
Oct. 31	enter an account title to record revenue for services performed on October 31	enter a debit amount	enter a credit amount
	enter an account title to record revenue for services performed on October 31	enter a debit amount	enter a credit amount
	(To record revenue for services performed.)

2. Prepare Carla Vista Co.s income statement and statement of owners equity and the balance sheet