The unadjusted trial balance for Concord Corporation is shown below. CONCORD CORPORATION Trial Balance October 31, 2017 Debit Credit Cash $15.100 Supplies 2,690 Prepaid Insurance 720 Equipment 4,970 Notes Payable $4,970 Accounts Payable 2,850 Unearned Service Revenue 1,500 Common Stock 10,850 Retained Earnings 0 Dividends 690 Service Revenue 13,220 Salaries and Wages Expense 4,000 Rent Expense 5,220 $33,390 $33,390 Assume the following adjustment data. 1. Supplies on hand at October 31 total $570. 2. Expired insurance for the month is $120. 3. 4 5. Depreciation for the month is $135. As of October 31, services worth $990 related to the previously recorded unearned revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 are $310. Interest expense accrued at October 31 is $85. Accrued salaries at October 31 are $1,525. 6. 7. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account title 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 3. Oct. 31 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