The trial balance for Pioneer Advertising Agency Inc. is shown in Illustration 3-3, page 105. In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data.

1. Supplies on hand at October 31 total $800.

. Expired insurance for the month is $100.

. Depreciation for the month is $50.

. Unearned service revenue recognized in October totals $600.

. Services provided but not recorded at October 31 are $300.

. Interest accrued at October 31 is $70.

NDWU WN BW . Accrued salaries at October 31 are $1,200.

Instructions Prepare the adjusting entries for the items above.