The trial balance for Yazici Advertising A.S¸. is shown in Illustration 3-3 (page 105). Instead of the adjusting entries shown in the text at October 31, assume the following adjustment data.

1. Supplies on hand at October 31 total 800.

2. Expired insurance for the month is 100.

3. Depreciation for the month is 50.

4. Services related to unearned service revenue in October worth 650 were performed.

5. Services performed but not billed at October 31 are 320.

6. Interest accrued at October 31 is 70.

7. Accrued salaries at October 31 are 1,200.

Instructions

Prepare the adjusting entries for the items above.