The trial balance for Pioneer Advertising Agency shows the following:
|PIONEER ADVERTISING AGENCY|
|October 31, 2010|
|C.R. Byrd, Capital||10,080|
|C.R. Byrd, Drawing||478|
Assume the following adjustment data.
- Advertising supplies on hand at October 31 total $530.
- Expired insurance for the month is $144.
- Depreciation for the month is $78.
- Unearned revenue earned in October totals $618.
- Services provided but not recorded at October 31 are $228.
- Interest accrued at October 31 is $87.
- Accrued salaries at October 31 are $1,489.
Prepare the adjusting entries for the items above.