The trial balance for Pioneer Advertising Agency shows the following: PIONEER ADVERTISING AGENCY Trial Balance October 31, 2010 Debit Credit Cash $15,251 Advertising Supplies 2,530 Prepaid Insurance 708 Office Equipment 7,900 Notes Payable $4,753 Accounts Payable 2,530 Unearned Revenue 996 C.R. Byrd, Capital 11,590 C.R. Byrd, Drawing 517 Service Revenue 11,577 Salaries Expense 3,723 Rent Expense 817 $31,446 $31,446 Assume the following adjustment data. Advertising supplies on hand at October 31 total $488. Expired insurance for the month is $118. Depreciation for the month is $79. Unearned revenue earned in October totals $498. Services provided but not recorded at October 31 are $256. Interest accrued at October 31 is $85. Accrued salaries at October 31 are $1,414. Instructions Prepare the adjusting entries for the items above