The trial balances before and after adjustment for Shamrock 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		$9,285				$9,285
Accounts receivable		8,885				9,415
Supplies		2,575				645
Prepaid insurance		3,845				2,585
Equipment		34,315				34,315
Accumulated depreciationequipment				$3,405				$5,615
Accounts payable				5,830				5,830
Notes payable				39,260				39,260
Salaries payable				0				1,085
Interest payable				0				470
Unearned revenue				1,410				630
E. Shamrock, capital				5,485				5,485
E. Shamrock, drawings		10,090				10,090
Service revenue				47,375				48,685
Depreciation expense		0				2,210
Insurance expense		0				1,260
Interest expense		1,410				1,880
Rent expense		14,975				14,975
Salaries expense		17,385				18,470
Supplies expense		0				1,930
Totals		$102,765		$102,765		$107,060		$107,060

(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 0 for the amounts. List all debit entries before credit entries.)