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The unadjusted trial balance for Martinez Corp. is shown below. Assets Liabilities Acc. Accts. Prepd. Depr.- Notes Accts. Int. Unearned Cash + Rec. +

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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 0 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. 6. Interest expense accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,512.

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