The trial balance for Pioneer Advertising Inc. is shown below.

PIONEER ADVERTISING INC. Trial Balance October 31, 2017
	Debit		Credit
Cash	$14,000
Supplies	2,300
Prepaid Insurance	700
Equipment	4,500
Notes Payable			$4,600
Accounts Payable			2,100
Unearned Service Revenue			1,200
Common Stock			7,200
Retained Earnings			0
Dividends	500
Service Revenue			11,600
Salaries and Wages Expense	3,900
Rent Expense	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. (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
4.	Oct. 31
5.	Oct. 31
6.	Oct. 31
7.	Oct. 31