*Exercise 3-9 The trial balance for Pioneer Advertising Inc. is shown below. PIONEER ADVERTISING INC. Trial Balance October 31, 2017 Debit Credit Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earning:s Dividends Service Revenue Salaries and Wages Expense Rent Expense $14,000 2,600 700 5,400 $4,000 2,500 1,900 9,400 300 10,600 4,500 900 $28,400 $28,400 Assume the following adjustment data 1. Supplies on hand at October 31 total $400. 2. Expired insurance for the month is $300. 3. Depreciation for the month is $80. 4. Services related to unearned service revenue in October worth $400 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 $1,100