The trial balance for Pioneer Advertising Agency shows the following.   Pioneer Advertising Agency Trial Balance October 31, 2015            ...

The trial balance for Pioneer Advertising Agency shows the following.

Pioneer Advertising Agency

Trial Balance

October 31, 2015

                                                         Debit            Credit

Cash                                      $14,673

Supplies                                 2,092

Prepaid Insurance                 453

Equipment                                 4,693

Notes Payable                             $4,337

Accounts Payable                       2,650

Unearned Service Revenue                       1,947

Common Stock                                                    6,673

Retained Earnings                                             –0–

Dividends                                         568

Service Revenue                               11,770

Salaries and Wages Expense  3,997

Rent Expense                          901          

                                                      $27,377           $27,377

Assume the following adjustment data.

1.Supplies on hand at October 31 total $677.

2.Expired insurance for the month is $260.

3.Depreciation for the month is $86.

4.Services related to unearned service revenue in October worth $682 were performed.

5.Services performed but not recorded at October 31 are $210.

6.Interest accrued at October 31 is $93.

7.Accrued salaries at October 31 are $1,429.

Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)