E3-9 The trial balance for Pioneer Advertising Agency is shown in Illustration 3-3, p. 98. In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data.

Price: $1.99


The trial balance for Pioneer Advertising Agency is shown below

Pioneer Advertising Agency Inc.
Trial Balance
31-Oct-08
Cash	15,200
Advertising Supplies	2,500
Prepaid Insurance	600
Office Equipment	5,000
Notes Payable		5,000
Accounts Payable		2,500
Unearned Revenue		1,200
Common Stock		10,000
Retained Earnings		-
Dividends	500
Service Revenue		10,000
Salaries Expense	4,000
Rent Expense	900
	28,700	28,700

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 $500.
2. Expired insurance for the month is $100.
3. Depreciation for the month is $50.
4. Unearned revenue earned in October totals $600.
5. Services provided but not recorded at October 31 are $300.
6. Interest accrued at October 31 is $70.
7. Accrued salaries at October 31 are $1,500.

Instructions
Prepare the adjusting entries for the items above