The unadjusted trial balance for Swifty Corporation is shown below. SWIFTY CORPORATION Trial Balance October 31, 2022 Debit Credit Cash $15,100 Supplies 2,500 Prepaid Insurance 660 Equipment 4.500 Notes Payable $4,500 Accounts Payable 2,000 Unearned Service Revenue 1.200 Common Stock 10,000 Retained Earnings 0 Dividends 500 Service Revenue 10.500 Salaries and Wages Expense 4,000 Rent Expense 940 $28,200 $28.200 Assume the following adjustment data, 1 Supplies on hand at October 31 total $510. 2 Expired insurance for the month is $110. Depreciation for the month is $50. 4. As of October 31, services worth $810 related to the previously recorded ned nue had been performed 5. Services performed but unbilled (and no receivable has been recorded) at October 31 are $210. 6. Interest expense accrued at October 31 is $70. 7 Accrued salaries at October 31 are $1.410, Prepare the adjusting entries for the items above. Of no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not Indent manually.) No. Date Account Titles and Explanation Supplies Expense Debit Credit 1. Oct. 31 Supplies 2 Oct. 31 Insurance Expense Prepaid Insurance 3. Oct. 31 Depreciation Expense Accumulated Depreciation Equipment 4. Oct. 31 Unearned Service Revenue Service Revenue 5. Oct. 31 Accounts Receivable Service Revenue 6 Oct. 31 Interest Expense Interest Payable 7 Oct. 31 Salaries and Wages Expense Salaries and Wages Payable