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.)
