The unadjusted trial balance for Whispering Winds Corp, is shown below. Assume the following adjustment data. Assume the following adjustment data. 1. Supplies on hand at October 31 total $540. 2. Expired insurance for the month is $120. 3. Depreciation for the month is $135. 4. As of October 31 , services worth $860 related to the previously recorded unearned revenue had been performed. 5. Services performed but unbilied (and no receivable has been recorded) at October 31 are $220. 6. Interest expense accrued at October 31 is $85. 7. Accrued salaries at October 31 are $1,535. Prepare the adjusting entries for the items above. (List all debit entries before credit entries. 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.)