Otis Company accumulates the following adjustment data at December 31.
1. 2. 3. 4. 5. 6. Services provided but not recorded total $1,420.
Supplies of $300 have been used.
Utility expenses of $225 are unpaid.
Unearned service revenue of $260 is recognized for services performed.
Salaries of $800 are unpaid.
Prepaid insurance totaling $380 has expired.
For each of the above items indicate the following. 

(a) Journalize the entry Otis Company General Journal Entry Date Account Title Debit Credit