View Policies Current Attempt in Progress Carla Vista 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 $290 has expired. 2. Supplies of $290 have been used. 3. Annual depreciation on equipment is $1,140. 4. Services related to unearned revenue of $190 were performed. 5. Salaries of $740 are unpaid. 6. Utility expenses for 2021 of $190 are unrecorded and unpaid. 7. Services provided but not collected in cash or recorded total $940. 8. Interest of $115 on a note payable has accrued. Question 1 of 4 < > No. Date Account Titles and Explanation 1. Dec. 31 2. Dec. 31 3. Dec. 31 4. Dec. 31 I -/2 E : Debit Credit