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The unadjusted trial balance for Concord Corporation is shown below. Assume the following adjustment data. 1. Supplies on hand at October 31 total $420. 2.

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The unadjusted trial balance for Concord Corporation is shown below. Assume the following adjustment data. 1. Supplies on hand at October 31 total $420. 2. Expired insurance for the month is $84. 3. Depreciation for the month is $64. 4. As of October 31 , services worth $672 related to the previously recorded unearned revenue had been performed. 5. Services performed but unbilled (and no receivable has been recorded) at October 31 are $236. 6. Interest expense accrued at October 31 is $58. 7. Accrued salaries at October 31 are $1,176. 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 negotive sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

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