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

		Before Adjustment				After Adjustment
		Debit		Credit		Debit		Credit
Cash		$9,100				$9,100
Accounts Receivable		8,805				9,385
Supplies		2,580				660
Prepaid Insurance		3,835				2,550
Equipment		34,315				34,315
Accumulated DepreciationEquipment				$3,430				$5,665
Accounts Payable				5,985				5,985
Notes Payable				39,890				39,890
Salaries Payable				0				1,210
Interest Payable				0				405
Unearned Revenue				1,635				890
E. Pharoah, Capital				5,710				5,710
E. Pharoah, Drawings		10,040				10,040
Service Revenue				46,060				47,385
Depreciation Expense		0				2,235
Insurance Expense		0				1,285
Interest Expense		1,215				1,620
Rent Expense		15,445				15,445
Salaries Expense		17,375				18,585
Supplies Expense		0				1,920
Totals		$102,710		$102,710		$107,140		$107,140

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.)

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