The unadjusted trial balance for Sheffield Corp. is shown below. SHEFFIELD CORP. Trial Balance October 31, 2022 Debit Credit Cash $15,220 Supplies 2,960 Prepaid Insurance 690 Equipment 5.290 Notes Payable $5,290 2,270 1,990 Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends 11,040 560 Service Revenue 9,300 Salaries and Wages Expense Rent Expense 1,170 $29,890 $29,890 Assume the following adjustment data, 2. 3. 1. Supplies on hand at October 31 total $520. Expired insurance for the month is $115. Depreciation for the month is $135. As of October 31, services worth $870 related to the previously recorded unearned revenue had been performed. Services performed but unbilled and no receivable has been recorded) at October 1 are $290, Interest expense accrued at October 31 is $85. 7. Accrued salaries at October 31 are $1,520, 4. 5. Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and en the amounts Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Debit Credit Date Account Titles and Explanation 1 Oct. 31 Supplies Expense 2.440 Supplies 2. Oct. 31 Insurance Expense 115 Prepaid Insurance 3. Oct. 31 Depreciation Expense 135 Depreciation Expense 4 Oct. 31 Unearned Rent Revenue 870 Service Revenue 5. Oct. 31 Accounts Receivable 290 85 6. Oct. 31 Interest Expense Interest Expense I 1.520 7 Oct. 31 Salaries and Wages Expeme Salaries and Wages Payable