The trial balances before and after adjustment for Pharoah Company at October 31, 2024, which is the end of its fiscal year, are as follows: Before Adjustment After Adjustment Debit Credit Debit Credit Cash $9,180 $9,180 Accounts receivable 8,720 9,295 Supplies 2,570 675 Prepaid insurance 3,810 2,590 Equipment 34,065 34,065 Accumulated depreciation-equipment $3,300 $5,595 Accounts payable Notes payable Salaries payable 5,710 5,710 38,880 38,880 0 1,190 Interest payable 0 450 Unearned revenue 1,480 705 E. Pharoah, capital 5,730 5,730 E. Pharoah, drawings 10,290 10,290 Service revenue 47,020 48,370 Depreciation expense 0 2,295 Insurance expense 0 1,220 Interest expense 1,350 1,800 Rent expense 15,400 15,400 Salaries expense 16,735 17,925 Supplies expense 0 1,895 Totals $102,120 $102,120 $106,630 $106,630 (a) 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 O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Oct. 31 Debit Credit Oct. 31 (To accrue revenue for services performed but not billed or collected.) Oct. 31 (To record supplies used.) Oct. 31 Oct. 31 (To record insurance expired.) (To record depreciation expense.) Oct. 31 (To record accrued salaries.) Oct. 31 (To accrue interest expense.) (To record revenue for services performed.)