E3-9 The trial balance for Pioneer Advertising Agency shows the following: PIONEER ADVERTISING AGENCY Trial Balance October 31, 2012 Debit Credit Cash $15,200 Advertising Supplies 2,500 Prepaid…

The trial balance for Pioneer Advertising Agency shows the following:

PIONEER ADVERTISING AGENCY
Trial Balance
October 31, 2012
Debit Credit
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
C.R. Byrd, Capital 10,000
C.R. Byrd, Drawing 500
Service Revenue 10,000
Salaries Expense 4,000
Rent Expense 900
$28,700

$28,700

Assume the following adjustment data.

Advertising supplies on hand at October 31 total $500.
Expired insurance for the month is $100.
Depreciation for the month is $50.
Unearned revenue earned in October totals $600.
Services provided but not recorded at October 31 are $300.
Interest accrued at October 31 is $70.
Accrued salaries at October 31 are $1,500.
Instructions

Prepare the adjusting entries for the items above.