the trial balance for pioneer advertising agency shows the following 501306

The trial balance for Pioneer Advertising Agency shows the following:

Assume the following adjustment data.

1. Advertising supplies on hand at October 31 total $530.
2. Expired insurance for the month is $144.
3. Depreciation for the month is $78.
4. Unearned revenue earned in October totals $618.
5. Services provided but not recorded at October 31 are $228.
6. Interest accrued at October 31 is $87.
7. Accrued salaries at October 31 are $1,489.

Instructions

Prepare the adjusting entries for the items above.