The trial balance for Pioneer Advertising Inc. is shown below. Pioneer Advertising Inc. Trial Balance October 31, 2022 Debit Credit Cash $15,200 Supplies 2.500 Prepaid Insurance 600 Equipment 5,000 Notes Payable $5,000 Accounts Payable 2,500 Unearned Service Revenue 1,200 Common Stock 10,000 Retained Earnings -0- Dividends 500 Service Revenue 10,000 Salaries and Wages Expense 4,000 Rent Expense 900 $28,700 $28,700Assume the following adjustment data. 1. Supplies on hand at October 31 total $500. Expired insurance for the month is $100. 3. Depreciation for the month is $50. 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 to be accrued at October 31 is $95. 7. Salaries to be accrued at October 31 are $1,625.Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 3. Oct. 31 Oct. 4. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31