The unadjusted trial balance for Concord Corporation is shown below. CONCORD CORPORATION Trial Balance October 31, 2022 Credit Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Debit $15,100 2,690 720 4,970 690 4,000 $4,970 2,850 1,500 10,850 0 9,000 Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Assume the following adjustment data. 1. 2,690 720 4,970 690 4,000 1,000 $29,170 $4,970 2,850 1,500 10,850 0 9,000 $29,170 Supplies on hand at October 31 total $570 adjustment data. Supplies on hand at October 31 total $570. Expired insurance for the month is $120. 3. Depreciation for the month is $135. 4. As of October 31, services worth $990 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 $310. 6. Interest expense accrued at October 31 is $85. 7. Accrued salaries at Octobe 31 are $1,525. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry for the account titles and enter O for the am Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit 1 Oct. 31 2 Oct. 31 1. 2 000