Financial Accounting: E3-9 The trial balance for Pioneer Advertising Agency

Financial Accounting E3-9 The trial balance for Pioneer Advertising Agency shows the following: PIONEER ADVERTISING AGENCY Trial Balance October 31, 2012 Debit Credit Cash 15,346 Advertising Supplies 2,362 Prepaid Insurance 864 Office Equipment 7,800 Notes Payable 5,007 Accounts Payable 2,362 Unearned Revenue 1,236 C.R. Byrd, Capital 10,080 C.R. Byrd, Drawing 478 Service Revenue 12,813 Salaries Expense 3,879 Rent Expense 769 31,498 31,498 
Assume the following adjustment data. 1. Advertising supplies on hand at October 31 total $530. 2. Expired insurance for the month is $144. 3. Depreciation for the month is $78. 4. Unearned revenue earned in October totals $618. 5. Services provided but not recorded at October 31 are $228. 6. Interest accrued at October 31 is $87. 7. Accrued salaries at October 31 are $1,489. 
Instructions Prepare the adjusting entries for the items above.
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