The unadjusted trial balance for Flint Corporation is shown below. Assets Liabilities Accts. Rec. Prepd. Insur. Acc. Depr.- Equip. Notes Pay. Accts. Pay. Int. Pay. Unearned Serv. Rev. Cash + + + + + + Supplies + 3,000 + Equip. 4,550 Bal. 15,480 0 660 0 4,550 2,110 1,920 Assume the following adjustment data. 1. 2. 3. 4. Supplies on hand at October 31 total $670. Expired insurance for the month is $110. Depreciation for the month is $105. As of October 31, services worth $930 related to the previously recorded unearned revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 are $330. Interest expense accrued at October 31 is $80. Accrued salaries at October 31 are $1,560. 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.) Assets Accts. Rec. Prepd. Insur. Cash Supplies Bal. 15.480 0 3,000 660 1. 2330 2. 330 3. 4. 5. 6. 7. Adj. Bal. 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.) Prepd. Insur. Acc. Depr. Equip. + Equip. Notes Pay. 660 4,550 0 4,550 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.) Liabilities Int. Accts. Pay. Unearned Serv. Rev. Notes Pay. Pay. + 4,550 2,110 0 1,920 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.) Sal. & Wages Pay. Com. Stock Stockholders' Equity Retained Earnings Exp. 13,240 -7,780 Rev. 0 10,280 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.) Stockholders' Equity Retained Earnings Exp. 13,240 -7,780 Rev. Div 280 -630 Supplies Expense Interest Expense Insurance Expense Service Revenue Rent Expense Salaries & Wages Expense Depreciation Expense