The unadjusted trial balance for Blue Spruce Corp. is shown below. BLUE SPRUCE CORP. Trial Balance October 31, 2022 Credit Debit $15,450 2,950 690 4,570 Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense $4,570 2,270 1,750 11,290 600 9,500 4,000 1,120 $29,380 $29,380 Assume the following adjustment data. 1. 2. 3. 4. 5. 6. 7. Supplies on hand at October 31 total $620. Expired insurance for the month is $115. Depreciation for the month is $60. As of October 31, services worth $880 related to the previously recorded unearned revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 are $320, Interest expense accrued at October 31 is $90. Accrued salaries at October 31 are $1,540. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 . 6. Oct. 31 7. Oct. 31