Question

The trial balance for Pioneer Advertising is shown below. Pioneer Advertising Trial Balance October 31, 2017 Debit Cash $15,000 Supplies 2,700 Prepaid Insurance 700 Equipment 4,800 Notes Payable $4,800 Accounts Payable 2,400 1,800 Unearned Service Revenue Owner's Capital 8,400 Owner's Drawings 400 Service Revenue 10,900 Salaries and Wages Expense 3,800 Rent Expense 900 $28,300 $28,300 Assume the following adjustment data. 1. Supplies on hand at October 31 total $700. 2. Expired insurance for the month is $200. 3. Depreciation for the month is $90 4. Services related to unearned service revenue in October worth $800 were performed. 5. Services performed but not recorded at October 31 are $300. 6. Interest accrued at October 31 is $80. 7. Accrued salaries at October 31 are $1,200. Prepare the adjusting entries for the items above (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 S. Oct. 31 6 Oct. 31 Oct. 31