Response to the following problem:
The trial balance for Pioneer Advertising Agency shows the following. Pioneer Advertising Agency Trial Balance October 31, 2012
Debit Credit
Cash $15,757
Supplies 2,627
Prepaid Insurance 418
Equipment 4,948
Notes Payable $4,480
Accounts Payable 2,859
Unearned Service Revenue 1,420
Owners Capital 8,206
Owners Drawings 542
Service Revenue 11,875
Salaries and Wages Expense 3,710
Rent Expense 838
$28,840 $28,840
Assume 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.)