The unadjusted trial balance for Pina Colada Corp. is shown below. PINA COLADA CORP Trial Balance October 31, 2022 Credit Debit $15,200 Cash Supplies 3,410 750 Prepaid Insurance Equipment 5,210 Notes Payable $5,210 Accounts Payable 2.420 Unearned Service Revenue 2,120 11,150 Common Stock Retained Earnings Dividends 530 Service Revenue 9,300 Salaries and Wages Expense 4,000 Rent Expense 1,100 $30,200 $30.200 Assume the following adjustment data 1. Supplies on hand at October 31 total $540, 2 Expired insurance for the month is $125 3. Depreciation for the month is $150 4. As of October 31, services worth $920 related to the previously recorded uncanned revene had beenpe 5. Services performed but unbilled and no receivable has been recorded at October 31 6 Interest expense accrued at October 31 is $80 7. Accrued salaries at October 31 are $1.500. Prepare the adjusting entries for the items bove. Of no entry is required, select "No Entry for the account title and enter for entered. Do not indent manual are automatically indented when the amount