Wildhorse Co. Trial Balance October 31, 2020
	Debit		Credit
Cash	$15,000
Supplies	2,600
Prepaid Insurance	600
Equipment	4,000
Notes Payable			$4,300
Accounts Payable			2,500
Unearned Service Revenue			1,000
Common Stock			10,400
Retained Earnings			0
Dividends	700
Service Revenue			10,400
Salaries and Wages Expense	4,900
Rent Expense	800
	$28,600		$28,600

Assume the following adjustment data.

1.		Supplies on hand at October 31 total $500.
2.		Expired insurance for the month is $100.
3.		Depreciation for the month is $80.
4.		Services related to unearned service revenue in October worth $400 were performed.
5.		Services performed but not recorded at October 31 are $200.
6.		Interest accrued at October 31 is $70.
7.		Accrued salaries at October 31 are $1,300.

Prepare the adjusting entries for the items above assuming financial statements are computed each month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Oct. 31
2.	Oct. 31
3.	Oct. 31
4.	Oct. 31
5.	Oct. 31
6.	Oct. 31
7.	Oct. 31