The trial balance for Pioneer Advertising Agency is shown in Illustration 3-3 (page 103). Instead of the adjusting entries shown in the text at October 31. assume the following adjustment data.

1. Supplies on hand at October31 total $500.
2. Expired insurance for the month is $100.
3. Depreciation for the month is $50.
4. Services related to unearncd service revenue in October worth $600 were performed.
5. Services performed but not recorded at October 31 are $300.
6. Interest accrued at October 31 is $95.
7. Accrued salaries at October 31 are $1,625.

Instructions
Prepare the adjusting entries for the items above.