The trial balance for Pioneer Advertising Agency shows the following.
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Pioneer Advertising Agency Inc.
Trial Balance
October 31, 2014
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Debit
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Credit
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Cash
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$14,818
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Supplies
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2,110
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Prepaid Insurance
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653
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Equipment
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5,056
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Notes Payable
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$4,423
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Accounts Payable
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2,168
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Unearned Service Revenue
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1,544
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Common Stock
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8,506
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Retained Earnings
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0
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Dividends
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697
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Service Revenue
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11,141
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Salaries and Wages Expense
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3,589
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Rent Expense
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859
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$27,782
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$27,782
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Assume the following adjustment data.
1.Supplies on hand at October 31 total $677.
2.Expired insurance for the month is $260.
3.Depreciation for the month is $86.
4.Services related to unearned service revenue in October worth $682 were performed.
5.Services performed but not recorded at October 31 are $210.
6.Interest accrued at October 31 is $93.
7.Accrued salaries at October 31 are $1,429.
Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)