No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31 The trial balance for Pioneer Advertising is shown below. Pharoah Advertising Trial Balance October 31, 2017 Debit Credit Cash $14,000 Supplies 2,000 Prepaid Insurance 400 Equipment 5,100 Notes Payable $4,400 Accounts Payable 2,300 Unearned Service Revenue 1,500 Owner's Capital 7,100 Owner's Drawings 500 Service Revenue 11,000 Salaries and Wages Expense 3,500 Rent Expense $26,300 $26,300 800 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 $60. 4. Services related to unearned service revenue in October worth $400 were performed. 5. Services performed but not recorded at October 31 are $400. 6. Interest accrued at October 31 is $90. 7. Accrued salaries at October 31 are $1,000