The trial balance for Pioneer Advertising Agency is shown below. In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data. Advertising supplies on hand at October 31 total $500. Expired insurance for the month is $100. Depreciation for the month is $50. Unearned revenue earned in October totals $600. Services provided but not recorded at October 31 are $300. Interest accrued at October 31 is $70. Accrued salaries at October 31 are $1,500. Instructions: Prepare the adjusting entries for the items above and a revised trial balance