the trial balance for pioneer advertising agency shows the following pioneer adver 383110

The trial balance for Pioneer Advertising Agency shows the following. Pioneer Advertising Agency Trial Balance October 31, 2012 Debit Credit Cash $15,757 Supplies 2,627 Prepaid Insurance 418 Equipment 4,948 Notes Payable $4,480 Accounts Payable 2,859 Unearned Service Revenue 1,420 Owners Capital 8,206 Owners Drawings 542 Service Revenue 11,875 Salaries and Wages Expense 3,710 Rent Expense 838 $28,840 $28,840 Assume the following adjustment data. 1. Supplies on hand at October 31 total $653. 2. Expired insurance for the month is $241. 3. Depreciation for the month is $82. 4. Unearned service revenue earned in October totals $554. 5. Services provided but not recorded at October 31 are $257. 6. Interest accrued at October 31 is $74. 7. Accrued salaries at October 31 are $1,142. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)