The unadjusted trial balance for Grouper Corp. is shown below.

GROUPER CORP. Trial Balance October 31, 2017
		Debit		Credit
Cash		$15,430
Supplies		3,370
Prepaid Insurance		720
Equipment		4,600
Notes Payable				$4,600
Accounts Payable				2,220
Unearned Service Revenue				1,470
Common Stock				10,310
Retained Earnings				0
Dividends		700
Service Revenue				13,620
Salaries and Wages Expense		4,000
Rent Expense		3,400
		$32,220		$32,220

Assume the following adjustment data.

1.		Supplies on hand at October 31 total $600.
2.		Expired insurance for the month is $120.
3.		Depreciation for the month is $105.
4.		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.
6.		Interest expense accrued at October 31 is $75.
7.		Accrued salaries at October 31 are $1,515.

Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. 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	enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
2.	Oct. 31	enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
3.	Oct. 31	enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
4.	Oct. 31	enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
5.	Oct. 31	enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
6.	Oct. 31	enter an account title to record the sixth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the sixth transaction	Enter a debit amount	Enter a credit amount
7.	Oct. 31