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 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.