The unadjusted trial balance for Riverbed Corp. is shown below.

RIVERBED CORP. Trial Balance October 31, 2017
		Debit		Credit
Cash		$15,350
Supplies		2,990
Prepaid Insurance		750
Equipment		5,000
Notes Payable				$5,000
Accounts Payable				2,870
Unearned Service Revenue				2,190
Common Stock				11,750
Retained Earnings				0
Dividends		560
Service Revenue				13,070
Salaries and Wages Expense		4,000
Rent Expense		6,230
		$34,880		$34,880

Assume the following adjustment data.

1.		Supplies on hand at October 31 total $710.
2.		Expired insurance for the month is $125.
3.		Depreciation for the month is $55.
4.		As of October 31, services worth $840 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 $340.
6.		Interest expense accrued at October 31 is $75.
7.		Accrued salaries at October 31 are $1,550.

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.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Oct. 31
2.	Oct. 31
3.	Oct. 31
4.	Oct. 31
5.	Oct. 31
6.	Oct. 31
7.	Oct. 31