The trial balance for Pioneer Advertising is shown below. Cullumber Advertising Trial Balance October 31, 2017 Debit Credit Cash $15,000 Supplies 2,600 Prepaid Insurance 500 Equipment 4,200 Notes Payable $4,600 Accounts Payable 2,500 Unearned Service Revenue 1,200 Owner's Capital 8,700 Owner's Drawings 400 Service Revenue 10,800 Salaries and Wages Expense 4,200 Rent Expense 900 $27,800 $27,800 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 $50. 4. Services related to unearned service revenue in October worth $400 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 $1,100. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)