Exercise 3-9 The trial balance for Pioneer Advertising Inc. is shown below. PIONEER ADVERTISING INC. Trial Balance October 31, 2017 Debit Credit Cash $14,000 Supplies 2,700 Prepaid Insurance 800 Equipment 5,200 Notes Payable $4,500 Accounts Payable 3,000 Unearned Service Revenue 1,800 Common Stock 7,000 Retained Earnings 0 Dividends 600 Service Revenue 11,400 Salaries and Wages Expense 3,500 Rent Expense 900 $27,700 $27,700 Assume the following adjustment data. 1. Supplies on hand at October 31 total $500. 2. Expired insurance for the month is $300. 3. Depreciation for the month is $50. 4. Services related to unearned service revenue in October worth $800 were performed. 5. Services performed but not recorded at October 31 are $300. 6. Interest accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,700.