Subsequent sections give examples of each type of adjustment. Each examp is based on the October 31 trial balance of Pioneer Advertising from Chapter reproduced in Illustration 3-3. Credit PIONEER ADVERTISING Trial Balance October 31, 2017 Debit Cash $ 15,200 Supplies 2,500 Prepaid Insurance 600 Equipment ono 5,000 Notes Payable Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings 500 Service Revenue Salaries and Wages Expense 4,000 Rent Expense 900 $28,700 $ 5,000 2,500 1,200 10,000 10,000 TOP $28,700 E3-8B The trial balance for Pioneer Advertising Agency is shown in Illustration 3-3, p. XX. Prepare adjusting entries. In lieu of the adjusting entries shown in the text at October 31, assume the following (LO 2, 3) adjustment data. 1. Supplies on hand at October 31 total $900. 2. Expired insurance for the month is $75. 3. Depreciation for the month is $100. 4. Services related to unearned service revenue in October worth $800 were performed. 5. Services performed but not recorded at October 31 are $375. 6. Interest accrued at October 31 is $25. 7. Employees earn $300 per day. Three days salaries are unpaid at October 31. Instructions Prepare the adjusting entries for the items above