The trial balance for Pioneer Advertising Agency shows the following:

PIONEER ADVERTISING AGENCY Trial balance as at 31 October 2016
Debit	Credit
Cash	$15,200
Advertising supplies	2,500
Prepaid insurance	600
Office equipment	5,000
Notes payable		$5,000
Accounts payable		2,500
Unearned income	1,200
C.R. Byrd, Capital	10,000
C.R. Byrd, Drawing	500
Service revenue	10 000
Salaries expense	4,000
Rent expense	900
$28,700	$28,700

Assume the following adjustment data:

1.	Advertising supplies on hand at 31 October total $1,000.
2.	Expired insurance for the month is $100.
3.	Depreciation for the month is $50.
4.	Unearned income earned in October totals $600.
5.	Services provided but not recorded at 31 October are $300.
6.	Interest accrued at 31 October is $70.
7.	Accrued salaries at 31 October are $1,200.

Required Prepare the adjusting entries for the items above