4. As of October 31, services worth $920 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 $330.
6. Interest expense accrued at October 31 is $80.
7. Accrued salaries at October 31 are $1,460.
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Home » Business » Prepare the adjusting entries on January 31. 1. Supplies on hand at October 31 total $530. 2. Expired insurance for the month is $125. 3. Depreciation for the month is $75. 4.