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: Before Adjustment After Adjustment Debit Credit Debit Credit Cash $9.190 $9,190 Accounts Receivable 8,865 9,405 Supplies 2.510 610 Prepaid Insurance 3,830 2.550 Equipment 34,205 34,205 Accumulated Depreciation-Equipment $3,300 Accounts Payable Notes Payable 38,275 Salaries Payable Interest Payable 0 440 Unearned Revenue 1.485 295 E. Sunland, Capital 5. 630 5 ,630 E. Sunland, Drawings 10.370 10.370 Service Revenue 47.760 Depreciation Expense 2230 Insurance Expense 1280 Interest Expense 1.760 1320 14545 Rent Expense 14 545 Salaries Expense 17 345 18.465 Supplies Expense Prepare the adjusting entries that were made. O Entry for the account titles and cater for the amounts) s crematically indeed when th e motionally. If no muy Date Account Titles and Explanation Debit Credit Oct. 31 (To accrue revenue for services performed but not billed or collected) Oct. 31 (Torecord supplies used) Oct. 31 (To record insurance expired.) Oct. 31 (To record depreciation expense) Oct. 31 To record accrued salaries) Oct. 31 Prepare Sunland Company's income statement. SUNLAND COMPANY Income Statement SUNLAND COMPANY Statement of Owner's Equity SUNLAND COMPANY Balance Sheet Assets Liabilities and Owner's Equity