The unadjusted trial balance for Culver Corp. is shown below. Culver Corporation

The unadjusted trial balance for Culver Corp. is shown below.
Culver Corporation
Trial Balance
October 31, 2025
Debit
Credit
Cash
$15,940
Supplies
3,270
Prepaid Insurance
690
Equipment
4,810
Notes Payable
$4,810
Accounts Payable
2,790
Unearned Service Revenue
1,840
Common Stock
11,490
Retained Earnings
0
Dividends
500
Service Revenue
9,200
Salaries and Wages Expense
4,000
Rent Expense
920
$30,130
$30,130
Assume the following adjustment data.
1.Supplies on hand at October 31 total $540.
2.Expired insurance for the month is $115.
3.Depreciation for the month is $95.
4.As of October 31, services worth $830 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 $230.
6.Interest expense accrued at October 31 is $75.
7.Accrued salaries at October 31 are $1,530.
Prepare the adjusting entries for the items above. (List all debit entries before credit entries. If no entry is required, select “No Entry” for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)