The trial balance for Pioneer Advertising Agency shows the following: PIONEER ADVERTISING AGENCY Trial Balance October 31, 2012 Debit Credit Cash $15,266 Advertising Supplies 2,491 Prepaid Insurance 702 Office Equipment 6,200 Notes Payable $5,408 Accounts Payable 2,491 Unearned Revenue 1,378 C.R. Byrd, Capital 11,660 C.R. Byrd, Drawing 531 Service Revenue 9,313 Salaries Expense 4,094 Rent Expense 966 $30,250 $30,250 Assume the following adjustment data. Advertising supplies on hand at October 31 total $515. Expired insurance for the month is $117. Depreciation for the month is $62. Unearned revenue earned in October totals $689. Services provided but not recorded at October 31 are $353. Interest accrued at October 31 is $80. Accrued salaries at October 31 are $1,528. Instructions Prepare the adjusting entries for the items above. Date Account/Description Debit Credit 1. Oct.31 2. Oct.31 3. Oct.31 4. Oct.31 5. Oct.31 6. Oct.31 7. Oct.31