The trial balance for Pioneer Advertising Agency shows the following.Pioneer Advertising AgencyTrial BalanceOctober 31, 2012DebitCreditCash$15,757Supplies2,627Prepaid Insurance418Equipment4,948Notes Payable$4,480Accounts Payable2,859Unearned Service Revenue1,420Owner?s Capital8,206Owner?s Drawings542Service Revenue11,875Salaries and Wages Expense3,710Rent Expense838 $28,840$28,840Assume 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.)