The unadjusted trial balance for Bridgeport Corp. is shown below.

Assume the following adjustment data.

Supplies on hand at October $31$ total $$640.$

Expired insurance for the month is $$120.$

Depreciation for the month is $$85.$

As of October $31,$ services worth $$950$ related to the previously recorded unearned revenue had been performed.

Services performed but unbilled $($and no receivable has been recorded$)$ at October $31$ are $$280.$

Interest expense accrued at October $31$ is $$85.$

$7.$ Accrued salaries at October $31$ are $$1,425.$ Prepare the adjusting entries for the items above. $($List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$ No$.$ Date Account Titles and Explanation $1.$ Oct. $31$ Debit Credit Oct. $2.313.0$a $5.6.7.$