The trial balance for Pioneer Advertising is shown below. Crane Advertising Trial Balance October 31, 2017 Debit Credit Cash $16,000 Supplies 2,700 Prepaid Insurance 400 Equipment 5,500 Notes Payable $4,400 Accounts Payable 2,600 Unearned Service Revenue 1,500 Owners Capital 9,800 Owners Drawings 400 Service Revenue 11,700 Salaries and Wages Expense 4,200 Rent Expense 800 $30,000 $30,000 Assume the following adjustment data. 1. Supplies on hand at October 31 total $700. 2. Expired insurance for the month is $100. 3. Depreciation for the month is $60. 4. Services related to unearned service revenue in October worth $800 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 $1,600. 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 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31