The unadjusted trial balance for Sheffield Corp. is shown below. SHEFFIELD CORP. Trial Balance October 31, 2022 Debit Credit $15,220 Cash Supplies 2,960 690 Prepaid Insurance 5,290 Equipment Notes Payable $5,290 Accounts Payable 2,270 Unearned Service Revenue 1,990 Common Stock 11,040 Retained Earnings Dividends 560 Service Revenue 9,300 Salaries and Wages Expense 4,000 Rent Expense 1,170 $29,890 $29,890 Assume the following adjustment data. Supplies on hand at October 31 total $520. 1. 2. Expired insurance for the month is $115. 3. Depreciation for the month is $135. 4. 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 31 are $290. 5. 6. Interest expense accrued at October 31 is $85. 7. Accrued salaries at October 31 are $1,520. 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.) Account Titles and Explanation No. Date Debit Credit Oct. 31 1. Oct. 31 2. Oct. 31 3. Oct. 31 Oct. 31 Oct. 31 Oct. 31