The trial balance for the Pioneer Advertising Agency Inc. is shown in Illustration 3-2, p. 102. In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data:

1. Advertising supplies on hand at October 31 total \(\$ 1,300\).

2. Expired insurance for the month is \(\$ 100\).

3. Depreciation for the month is \(\$ 50\).

4. Unearned fees earned in October total \(\$ 500\).

5. Fees earned but unbilled at October 31 are \(\$ 300\).

6. Interest accrued at October 31 is \(\$ 70\).

7. Accrued salaries at October 31 are \(\$ 1,600\).

\section*{Instructions}

Prepare the adjusting entries for the items above.