The trial balance for Pioneer Advertising is shown below. Oriole Advertising Trial Balance October 31, 2017 Credit Debit $15,000 2,900 4,800 Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense $4,400 3,000 1,800 9,600 500 10,700 4,900 900 $29,500 $29,500 Assume the following adjustment data. 1. 2. 3. 4. 5. 6. 7. Supplies on hand at October 31 total $400. Expired insurance for the month is $200. Depreciation for the month is $80. Services related to uneared service revenue in October worth $700 were performed. Services performed but not recorded at October 31 are $300. Interest accrued at October 31 is $80. Accrued salaries at October 31 are $1,900. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the Debit Credit No. Date Account Titles and Explanation 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31