E$3-9)$ The trial balance for Pioneer Advertising is shown in Illustration $3-3($page $97).$

Instead of the adjusting entries shown in the textbook at October $31,$ assume the following

adjustment data.

Supplies on hand at October $31$ total $$500.$

Expired insurance for the month is $$120.$

Depreciation for the month is $$50.$

Services related to unearned service revenue in October worth $$600$ were performed.

Services performed but not recorded at October $31$ are $$360.$

Interest accrued at October $31$ is $$95.$

Accrued salaries at October $31$ are $$1,625.$