600 (2) The following accounts are taken from the trial balance for TOTAL ADVERTISING AGENCY at October 31,2010. TOTAL ADVERTISING AGENCY Trial Balance October 31, 2010 Debit Credit Cash S15,200 Advertising Supplies 2,500 Prepaid Insurance Office Equipment 5,000 Notes Payable $ 5,000 Accounts Payable 2,500 Unearned Revenue 1,200 Capital 10,000 Drawing 500 Service Revenue 10,000 Salaries Expense 4,000 Rent Expense TOTAL $28.700 $28,700 900 An analysis of the accounts shows the following data 1. Advertising supplies on hand at October 31 total $500. 2. Expired insurance for 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 $300. 6. Interest accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,500. Instructions Prepare the adjusting entries for the month of October