The unadjusted trial balance for Cheyenne Corp. is shown below. Assets Liabilities Accts. Rec. Prepd. + Supplies + Insur. 3,050 732 Cash Bal. 18,544 Acc. Depr: + Equip. - Equip. 6,100 0 Notes Pay. 6,100 Accts. Int. + Pay. + Pay. + 3,050 0 Une Ser 0 Assume the following adjustment data. 1. 2. 3. 4. Supplies on hand at October 31 total $610. Expired insurance for the month is $122. Depreciation for the month is $102. As of October 31, services worth $976 related to the previously recorded unearned revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 are $350. Interest expense accrued at October 31 is $77. Accrued salaries at October 31 are $1,708. 5. 6. 7. Prepare a tabular summary to record adjustments for the items above using the summary that follows. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) The unadjusted trial balance for Cheyenne Corp. is shown below. Liabilities Stockholders' Equity Reatined Earnings Acc. Depr.- Equip. = 0 Notes Pay. Accts. Pay. 3,050 + Sal. & Wages Pay. 0 Int. Unearned + Pay. + Serv. Rev. + 0 1,464 Com. Stock 12,200 + Rev. 12,200 Exp. - Div 5,978 610 6,100 Assume the following adjustment data. Asset Accts. Rec. Cash Supplies Bal. 18,544 3,050 1. . 3. 4. 5. 6. 7. Adj. Bal. Prepd. Insur. Acc. Depr.- Equip. Equip. = 732 6,100 0 = Liabilities Accts. Pay. Int. Pay. = Notes Pay 6,100 3,050 0 Unearned Serv. Rev. Sal. & Wages Pay. Com. Stock 1,464 12,200 Stockholders' Equity Retained Earnings Exp. 12,200 -5,978 Rev. Div -610