The unadjusted trial balance for Martinez Corp. is shown below. Assets Liabilities Acc. Accts. Prepd. Depr.- Notes Accts. Int. Unearned Cash + Rec. + Supplies + Insur. + Equip. Equip. Pay. + Pay. + Pay. + Serv. Rev. + Bal. 16,416 0 2,700 648 5,400 0 5,400 2,700 1,296 Assume the following adjustment data. 1. Supplies on hand at October 31 total $540. 2. Expired insurance for the month is $108. 3. 4. Depreciation for the month is $88. As of October 31. services worth $864 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 $308. 9 6. Interest expense accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,512. Prepare a tabular summary to record adjustments for the items above using the summary that follows. Of 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.) Bal. 1. 2. 3. 4. 5. 6. 7. Adj. Bal Cash Accts. Prepd. Rec. Supplies Insur. 16.416 2,700 648 Equip. 5,400 Accts. Acc. Depr.- Equip. Notes Pay. Pay. 0 5,400 2,700 Int. Pay. 0 Unearned Serv. Rev. 1,296 Sal. & Wages Pay. 0 Com. Stock 10,800 0,800 Rev. 10,800 Retained Earnings Exp. -5,292 Div -540