The trial balances before and after adjustment for Cullumber Company at October 31, 2017, which is the end of its fiscal year, are as follows:

		Before Adjustment		After Adjustment
		Debit		Credit		Debit		Credit
Cash		$9,220				$9,220
Accounts receivable		8,775				9,340
Supplies		2,475				730
Prepaid insurance		3,775				2,575
Equipment		34,490				34,490
Accumulated depreciationequipment				$3,450				$5,730
Accounts payable				5,760				5,760
Notes payable				38,875				38,875
Salaries payable				0				1,090
Interest payable				0				410
Unearned service revenue				1,465				695
Cullumber, capital				5,760				5,760
Cullumber, drawings		10,085				10,085
Service revenue				46,825				48,160
Depreciation expense		0				2,280
Insurance expense		0				1,200
Interest expense		1,230				1,640
Rent expense		14,710				14,710
Salaries expense		17,375				18,465
Supplies expense		0				1,745
Totals		$102,135		$102,135		$106,480		$106,480

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
	(To record adjusting entry for accounts receivable.)
Oct. 31
	(To record adjusting entry for supplies.)
Oct. 31
	(To record adjusting entry for prepaid insurance.)
Oct. 31
	(To record adjusting entry for depreciation expense.)
Oct. 31
	(To record adjusting entry for salaries payable.)
Oct. 31
	(To record adjusting entry for interest payable.)
Oct. 31
	(To record adjusting entry for unearned revenue.)