The unadjusted trial balance for Martinez Corp. is shown below. MARTINEZ CORP Trial Balance October 31, 2017 Debit Credit $15,410 Cash 3,400 Supplies 750 Prepaid Insurance 5,420 Equipment $5,420 Notes Payable 2,040 Accounts Payable 1,450 Unearned Service Revenue 11,100 Common Stock Retained Earnings 630 Dividends 3,680 Service Revenue 4,000 Salaries and Wages Expense 4,080 Rent Expense $33,690 $33,690 Assume the following adjustment data. Supplies on hand at October 31 total $530. 1. Expired insurance for the month is $125 2. 3. Depreciation for the month is $75 As of October 31, services worth $92 0 related to the previously recorded unearned Supplies on hand at October 31 total $530. Expired insurance for the month is $125. 1. 2. 3. Depreciation for the month is $75. As of October 31, services worth $920 related to the previously recorded unearned 4. revenue had been performed. Services performed but unbilled (and no receivable has been recorded) at October 31 5. are $330. Interest expense accrued at October 31 is $80. 6. 7. Accrued salaries at October 31 are $1,460. 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.) Debit Credit No. Date Account Titles and Explanatiorn Oct. 31 Oct. 31 Oct. -31 4 Oct. 31