Question 8 (15 marks). Sally's Chef Services PLC had completed all of its journal entries for the month of October 2021 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared Sally's Chef Services PLC Unadjusted Trial Balance October 31, 2021 Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accounts Payable Unearned Revenue Bank Loan Roy, Capital Service Revenue Interest Expense Rent Expense Salaries Expense Telephone Expense DR CR $33,000 $9,750 $2,400 $13,490 $25,560 $4,590 $1,390 $18,548 $25,870 $148 $1,270 $7,450 $230 $8,220 $75,958 $75,958 Travel Expense Total The following adjustments must be made at the end of October. Oct 31 Oct 31 Oct 31 The balance of prepaid insurance represents a 12-month policy. One month has been used. Depreciation of equipment for the month is $550. Sally's Chef Services has earned $1,200 that was previously unearned. Required Create the journal entries for the adjustments. Round your answers to the nearest whole number. (See next page for continuation of the question)