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Supplies on hand at October 31 total $620. 2. Expired insurance for the month is $115. 3. Depreciation for the month is $60. 4. As of October 31, services worth $880 related to the previously recorded unearned revenue had been performed. 5. Services performed but unbilled (and no receivable has been recorded) at October 31 are $320. 6. Interest expense accrued at October 31 is $90. 7. Accrued salaries at October 31 are $1,540.

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tanseershar

Answer:

The answer is given below;

Explanation:

It is assumed that supplies in Un-adjusted trial balance were $700

Supplies Expense   Dr.$620

Supplies                  Cr.$620

2.Insurance Expense Dr.$115

Prepaid Insurance       Cr.$115

3. Depreciation Expense  Dr.$60

    Accumulated Depreciation Cr.$60

4. Unearned Service Revenue Dr.$880

     Service Revenue                 Cr.$880

5.  Accounts Receivable  Dr.$320

    Service Revenue         Cr.$320

6. Interest Expense Dr.$90

Interest Payable     Cr.$90

7.Salaries Expense Dr.$1,540

  Salaries Payable    Cr.$1,540

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