Instructions prec he adjusting entries on January 31. Account tiles are Aceunrance Expen Depreciation Expense, Service Revenue, Accounts lated Depreciation-- Equipme jExpense, Utilities Payahle pense, and Utilities Payable Expense, Interest Ex lies Expense, Utilities Expense, and Utilities ising is shown in Illustration 3.3. Instead of th Interest Payable, Prepaid Insurance, Supplies, Supplies he trial balance for Pioneer Advertising is shown in justing entries shown in the textbook at October 31, assume the follown ing adjustment data. 1. Supplies on hand at October 31 total $500. 2. Expired insurance for the month is $120. 3. Depreciation for the month is $50. 4. Services related to unearned service revenue in October worth $600 were performed 5. Services performed but not recorded at October 31 are $360. 6. Interest accrued at October 31 is $95. 7. Accrued salaries at October 31 are $1,625. Instructions Prepare the adjusting entries for the items above