The unadjusted trial balance for Indigo Corporation is shown below.

	Assets											=	Liabilities									+	Stockholders Equity
	Cash	+	Accts. Rec.	+	Supplies	+	Prepd. Insur.	+	Equip.	-	Acc. Depr.- Equip.		Notes Pay.	+	Accts. Pay.	+	Int. Pay.	+	Unearned Serv. Rev.	+	Sal. & Wages Pay.		Com. Stock	+	Reatined Earnings
												=										+			Rev.	-	Exp.	-	Div
Bal.	14,592		0		2,400		576		4,800		0		4,800		2,400		0		1,152		0		9,600		9,600		4,704		480

Assume the following adjustment data.

1.		Supplies on hand at October 31 total $480.
2.		Expired insurance for the month is $96.
3.		Depreciation for the month is $76.
4.		As of October 31, services worth $768 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 $272.
6.		Interest expense accrued at October 31 is $64.
7.		Accrued salaries at October 31 are $1,344.

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											=	Liabilities									+	Stockholders Equity
	Cash	+	Accts. Rec.	+	Supplies	+	Prepd. Insur.	+	Equip.	-	Acc. Depr.- Equip.		Notes Pay.	+	Accts. Pay.	+	Int. Pay.	+	Unearned Serv. Rev.	+	Sal. & Wages Pay.		Com. Stock	+	Retained Earnings
												=										+			Rev.	-	Exp.	-	Div
Bal.	14,592		0		2,400		576		4,800		0		4,800		2,400		0		1,152		0		9,600		9,600		-4,704		-480