The trial balance for Pioneer Advertising is shown below.

Wildhorse Advertising Trial Balance October 31, 2017
	Debit		Credit
Cash	$14,000
Supplies	2,500
Prepaid Insurance	600
Equipment	5,000
Notes Payable			$5,000
Accounts Payable			2,300
Unearned Service Revenue			1,300
Owners Capital			7,200
Owners Drawings	400
Service Revenue			10,900
Salaries and Wages Expense	3,400
Rent Expense	800
	$26,700		$26,700

Assume the following adjustment data.

1.		Supplies on hand at October 31 total $300.
2.		Expired insurance for the month is $200.
3.		Depreciation for the month is $90.
4.		Services related to unearned service revenue in October worth $600 were performed.
5.		Services performed but not recorded at October 31 are $400.
6.		Interest accrued at October 31 is $80.
7.		Accrued salaries at October 31 are $1,500.

Prepare the adjusting entries for the items above.