The unadjusted trial balance for Grouper Corp. is shown below. Credit GROUPER CORP. Trial Balance October 31, 2022 Debit Cash $15,430 Supplies 3.370 Prepaid Insurance 720 Equipment 4,600 Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends 700 Service Revenue Salaries and Wages Expense 4,000 Rent Expense 780 $29,600 $4,600 2,220 1,470 10,310 0 11,000 $29,600 Assume the following adjustment data. Supplies on hand at October 31 total $600. Expired insurance for the month is $120. Depreciation for the month is $105. As of October 31, services worth $940 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 $250. Interest expense accrued at October 31 is $75. Accrued salaries at October 31 are $1,515. 1. 2. 3. 4. 6. 7. 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