The trial balance for Pioneer Advertising Inc. is shown below. PIONEER ADVERTISING INC. Trial Balance October 31, 2017 Debit Credit $14,000 2,300 700 4,500 Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock $4,600 2,100 1,200 7,200 Retained Earnings 500 Dividends Service Revenue Salaries and Wages Expense Rent Expense 11,600 3,900 800 $26,700 $26,700 Assume the following adjustment data. 1. Supplies on hand at October 31 total $700. 2. Expired insurance for the month is $300. 3. Depreciation for the month is $80. 4. Services related to unearned service revenue in October worth $600 were performed. 5. Services performed but not recorded at October 31 are $300. 6. Interest accrued at October 31 is $90. 7. Accrued salaries at October 31 are $1,200. Prepare the adjusting entries for the items above assuming financial statements are computed each month. (C amount is entered. Do not indent manually.)