Exercise 3-9 (E3-9)The trial balance for Pioneer Advertising Agency is shown in

Exercise 3-9 (E3-9)The
trial balance for Pioneer Advertising Agency is shown in Illustration
3-3 p. 98. In lieu of the adjusting entries shown in the text at
October 31 assume the following adjustment data.1. Advertising supplies on hand at October 31 total $500.2. Expired insurance for the month is $100.3. Depreciation for the month is $50.4. Unearned revenue earned in October totals $600.5. Services provided but not recorded at October 31 are $300.6. Interest accrued at October 31 is $70.7. Accrued salaries at October 31 are $1500.InstructionsPrepare the adjusting entries for the items above.