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. 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.

Explanation:

The Journal entry is shown below:-

1. Supplies A/c Dr,                          $530

      To supplies expenses                        $530

(Being supplies on hand is recorded)

2. Insurance Dr,                               $125

       To Prepaid insurance                         $125

(Being Insurance for the month is recorded)

3. Depreciation Dr,                           $75

        To Accumulated depreciation           $75

(Being depreciation is recorded)

4. Unearned revenue Dr,         $920

         To service revenue                             $920

(Being unearned revenue is recorded)

5. Accounts receivable Dr,                   $330

         To service revenue                             $330

(Being service accounts receivable is recorded)

6. Interest expenses Dr,                         $80

          To Interest payable                              $80

(Being interest expense is recorded)

7. Salaries expense Dr,                          $1460

          To Salary payable                                $1460

(Being salary expense is recorded)

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants