The trial balance for Pioneer Advertising Agency Inc.. is shown in Illustration 3-3 (p. 97).

In lieu of the adjusting entries shown in the text at October 31. assume the following adjustment data.

1. Advertising supplies on hand at October 31 total $850.

2. Expired insurance lor the month is $100.

3. Depreciation for the month is $50.
4. Unearned revenue earned in October totals $600.
5. Services provided but not recorded at October 31 are $450.
6. Interest accrued at October 31 is $70.
7. Accrued salaries at October 31 are $1,200.
Instructions Prepare the adjusting entries for the items above.