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

The trial balances before and after adjustment for Sunland Company at October 31, 2021, which is the end of its fiscal year, are as follows: Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Notes Payable Salaries Payable Interest Payable Unearned Revenue E. Sunland, Capital E. Sunland, Drawings Service Revenue Depreciation Expense Insurance Expense Interest Expense Rent Expense Salaries Expense Supplies Expense Totals Before Adjustment Debit Credit $9.190 8,865 2,510 3,830 34 205 $3,300 5,730 38,275 0 0 1,485 5,630 10,370 47,760 0 0 1,320 14,545 17.345 0 $102,180 $102.180 After Adjustment Debit Credit $9.190 9,405 610 2,550 34,205 $5,530 5,730 38.275 1.120 440 825 5,630 10,370 48,960 2.230 1.280 1.760 14,545 18.465 1.900 $106,510 $106,510 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.) Debit Credit Date Account Titles and Explanation Oct. 31 (To accrue revenue for services performed but not billed or collected.) Oct. 31 (To record supplies used.) Oct. 31 (To record Insurance expired.) Oct. 31 (To record depreciation expense.) Oct. 31 (To record accrued salaries) Oct. 31 (To accrue interest expense.) Oct. 31 (To record revenue for services performed.) Prepare Sunland Company's income statement. SUNLAND COMPANY Income Statement V: $ e Textbook and Media List of Accounts SUNLAND COMPANY Balance Sheet Assets $ $ Liabilities and Owner's Equity