2 of 3 < > -/1 E! Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1. Oct. 31 Cash 2. Oct. 31 Unearned Subscription Revenue I 3. Oct. 31. 4. Oct. 31 Debit Credit Question 2 of 3 < > The trial balance for Pioneer Advertising is shown below. Oriole Advertising Trial Balance October 31, 2017 Debit Credit Cash $15,000 Supplies 2,600 Prepaid Insurance 500 Equipment 5,300 Notes Payable $5,000 Accounts Payable Unearned Service Revenue Owner's Capital 2,400 300 9,800 Owner's Drawings Service Revenue 500 11,100 Question 2 of 3 < > Assume the following adjustment data. 1. Supplies on hand at October 31 total $700. 2. Expired insurance for the month is $100. 3. Depreciation for the month is $50. 4. Services related to unearned service revenue in October worth $600 5. Services performed but not recorded at October 31 are $400. 6. Interest accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,400