The trial balance for Pioneer Advertising is shown below.

BlossomAdvertising

Trial Balance

October 31, 2017

Debit Credit

Cash $16,000

Supplies 2,500

Prepaid Insurance. 500

Equipment 4,700

Notes Payable $4,100

Accounts Payable 2,700

Unearned Service Revenue 2,000

Owner's Capital 9,200

Owner's Drawings 400

Service Revenue 10,000

Salaries and Wages Expense 3,000

Rent Expense 900

$28,000 $28,000

Assume the following adjustment data.

1.Supplies on hand at October 31 total $600.

2.Expired insurance for the month is $300.

3.Depreciation for the month is $70.

4.Services related to unearned service revenue in October worth $500were performed.

5.Services performed but not recorded at October 31 are $200.

6.Interest accrued at October 31 is $90.

7.Accrued salaries at October 31 are $1,600.

Prepare the adjusting entries for the items above

No. Date Account Titles and Explanation Debit Credit

1 ?

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2.?

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3.?

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4.?

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5.?

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6.?

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7.?

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