URGENT!!!

The trial balance for Pioneer Advertising is shown below.

Pioneer Advertising Trial Balance October 31, 2017
	Debit	Credit
Cash	$ 15,200
Supplies	2,500
Prepaid Insurance	600
Equipment	5,000
Notes Payable		$ 5,000
Accounts Payable		2,500
Unearned Service Revenue		1,200
Owners Capital		10,000
Owners Drawings	500
Service Revenue		10,000
Salaries and Wages Expense	4,000
Rent Expense	900
	$28,700	$28,700

You are provided with the following adjustment data.

1. Supplies on hand at October 31 total $300.

2. Expired insurance for the month is $220.

3. Depreciation for the month is $150.

4. Services related to unearned service revenue in October worth $700 were performed.

5. Services performed but not recorded on October 31 are $260.

6. Interest accrued on October 31 is $85.

7. Accrued salaries on October 31 are $1,725.

Instructions: Prepare the adjusting entries for the items above.