The trial balance of Pioneer Advertising Agency shows the following:

AGENCIA DE PUBLICIDAD PIONERA
Trial Balance
October 31, 2012
Debit Credit Cash
$15,266
Advertising Material 2,491
Prepaid Insurance 702
Office Equipment 6,200
Notes Payable $5,408
Accounts Payable 2,491
Unearned Income 1,378
CR Byrd, Capital 11,660
CR Byrd, Drawing 531
Service income 9,313
Salary expense 4,094
Rental expense 966
$30,250

$30,250


Assume the following adjustment data.

Advertising supplies available as of October 31 total $515.
Insurance due for the month is $117.
Depreciation for the month is $62.
Unearned income earned in October is $689.
Services rendered but not recorded as of October 31 is $353.
The accrued interest as of October 31 is $80.
Accrued wages as of October 31 are $1,528.
Instructions

Prepare adjusting entries for the above items.

Date Account/Description Debit Credit
1. October 31

2. October 31

3. October 31

4. October 31

5. October 31

6. October 31

7. October 31