Exercise 3-09 The trial balance for Pioneer Advertising is shown below. Ivanhoe Advertising Trial Balance October 31, 2017 Debit Credit Cash $15,000 Supplies 2,300 Prepaid Insurance 400 Equipment 4,600 Notes Payable $4,900 Accounts Payable 3,000 Unearned Service Revenue 1,300 Owners Capital 7,700 Owners Drawings 500 Service Revenue 11,200 Salaries and Wages Expense 4,400 Rent Expense 900 $28,100 $28,100 Assume the following adjustment data. 1. Supplies on hand at October 31 total $400. 2. Expired insurance for the month is $200. 3. Depreciation for the month is $90. 4. Services related to unearned service revenue in October worth $700 were performed. 5. Services performed but not recorded at October 31 are $200. 6. Interest accrued at October 31 is $80. 7. Accrued salaries at October 31 are $1,000.

The trial balance for Pioneer Advertising is shown below. Credit Ivanhoe Advertising Trial Balance October 31, 2017 Debit Cash $15,000 Supplies 2,300 Prepaid Insurance 400 Equipment 4,600 Notes Payable Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings 500 Service Revenue Salaries and Wages Expense 4,400 Rent Expense 900 $28,100 $4,900 3,000 1,300 7,700 11,200 $28,100 Assume the following adjustment data. 1. 2. 3. 4. 5. Supplies on hand at October 31 total $400. Expired insurance for the month is $200. Depreciation for the month is $90. Services related to unearned service revenue in October worth $700 were performed. Services performed but not recorded at October 31 are $200. Interest accrued at October 31 is $80. Accrued salaries at October 31 are $1,000. 6. 7. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)