VHIW PUBLIES Current Attempt in Progress Sunland Services Company records adjusting entries on an annual basis. The following information is available to be used in recording adjusting entries for the year ended December 31, 2021. 1. Prepaid insurance totalling $340 has expired. 2. Supplies of $340 have been used. 3. Annual depreciation on equipment is $1,190. 4. Services related to unearned revenue of $240 were performed. 5. Salaries of $790 are unpaid. 6. Utility expenses for 2021 of $240 are unrecorded and unpaid. 7. Services provided but not collected in cash or recorded total $990. 8. Interest of $165 on a note payable has accrued For each adjustment, prepare a basic analysis, a debit-credit analysis. Use the following format, in which the first one has been done: