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Current Attempt in Progress The unadjusted trial balance for Cheyenne Corp. is shown below. Assets = Liabilities Accts. Rec. Prepd. Insur. Acc. Depr.- Equip. 0 Cash + Une Ser = Notes Pay. 6,100 + Supplies + 3,050 + + Equip. 6,100 Accts. Pay. 3,050 Int. + Pay. + 0 Bal. 18,544 0 732 Liabilities + Stockholders' Equity Reatined Earnings Accts. Pay. 3,050 Int. + Pay. + Unearned Serv. Rev. + Sal. & Wages Pay. Com. Stock + + + Rev. Div Exp. 5,978 0 1,464 0 12,200 12,200 610 Assume the following adjustment data. 1. 2. 3. 4. Supplies on hand at October 31 total $610. Expired insurance for the month is $122. Depreciation for the month is $102. As of October 31, services worth $976 related to the previously recorded unearned revenue had been performed Services performed but unbilled (and no receivable has been recorded) at October 31 are $350. Interest expense accrued at October 31 is $77. Accrued salaries at October 31 are $1,708. 5. 6. 7. Asset Accts. Rec. Cash + Supplies Bal. 18,544 0 3,050 1. 2. 3. 4. 5. 6. 7. Adj. Bal. its Prepd. Insur. Acc. Depr:- Equip. + Equip. 732 6,100 0 Liabilities Int. Accts. Pay. Notes Pay. + Pay. + 6,100 3,050 0 Unearned Serv. Rev. Sal. & Wages Pay. Com. Stock + + 1,464 0 12,200 Stockholders' Equity Retained Earnings Exp. 12,200 -5,978 Rev. Div -610