Exercise 3-9 The trial balance for Pioneer Advertising is shown below. Trial Balance October 31, 2017 Debit Credit Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense $16,000 2,800 400 5,300 $4,000 2,600 1,900 9,900 300 10,900 3,700 800 $29,300 $29,300 Assume the following adjustment data. 1. Supplies on hand at October 31 total $500. 2. Expired insurance for the month is $200. 3. Depreciation for the month is $60. 4. Services related to unearned service revenue in October worth $600 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 $2,000. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manu $2,000 7. Accrued salaries at October 31 are Prepare the adjusting entries for the iterns above. (Credit No. Date Account Titles and Explanation 1. Oct. 31 are automatically Credit t account titles are automatically indented when the amount is entered. Do not indent manually.) Debit 2. Oct. 31 3. Oct. 31 4 Oct. 31 J0 5. Oct. 31 6 Oct. 31 7. Oct. 31 SHOW LIST OF ACCOUNTS