Trial Balance October 31, 2017 Debit Credit Cash $15,000 Supplies 2,600 Prepaid Insurance 500 Equipment 4,200 Notes Payable $4,600 Accounts Payable 2,500 Unearned Service Revenue 1,200 Owner's Capital 8,700 Owner's Drawings 400 Service Revenue 10,800 Salaries and Wages Expense 4,200 Rent Expense 900 $27,800 $27,800 Assume the following adjustment data. 1. Supplies on hand at October 31 total $600. 2. Expired insurance for the month is $300. 3. Depreciation for the month is $50. 4. Services related to unearned service revenue in October worth $400 were performed. 5. Services performed but not recorded at October 31 are $300. 6. Interest accrued at October 31 is $90. 7. Accrued salaries at October 31 are $1,100. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31 Debit Credit