The unadjusted trial balance for Wong Pty Ltd is shown below.

WONG PTY LTD Trial balance as at 31 October 2016

Debits Credits

Cash $15,200

Advertising supplies 2,500

Prepaid insurance 600

Office equipment 5,000

Bank loan $5,000

Accounts payable 2,500

Unearned service revenue 1,200

Share capital 10,000

Retained earnings 0

Dividends 500

Service revenue 10,000

Salaries expense 4,000

Rent expense 900

$28,700 $28,700

Assume the following adjustment data.

1. Advertising supplies on hand at 31 October total $1,400.

2. Benefits of Prepaid insurance of $100 have expired.

3. Depreciation for the month is $50.

4. Services performed in relation to cash received in advance total $600.

5. Services performed but not invoiced at 31 October total $300.

6. Interest accrued at 31 October is $70.

7. Accrued salaries at 31 October are $1,500.

Required Prepare the adjusting entries on 31 October.