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The trial balance for Pioneer Advertising is shown below. Carla Vista Advertising Trial Balance October 31, 2017 Debit Credit Cash $16,000 Supplies 3,000 Prepaid Insurance

The trial balance for Pioneer Advertising is shown below.

Carla Vista Advertising Trial Balance October 31, 2017

Debit

Credit

Cash

$16,000

Supplies

3,000

Prepaid Insurance

600

Equipment

4,000

Notes Payable

$4,100

Accounts Payable

2,500

Unearned Service Revenue

1,100

Owners Capital

11,600

Owners Drawings

700

Service Revenue

10,200

Salaries and Wages Expense

4,300

Rent Expense

900

$29,500

$29,500

Assume the following adjustment data.

1. Supplies on hand at October 31 total $500.
2. Expired insurance for the month is $300.
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 accrued at October 31 is $80.
7. Accrued salaries at October 31 are $1,100.

Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

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