Pioneer Advertising Agency trial balance October 31,2010 Cash $15,037 Advertising Supplies 2,278 Prepaid insurance 768 Office Equipment 5,300 Note Payable $5,139, Accounts Payable 2,278 Unearned Revenue 1,002 C.R. Byrd, Capital 10,100 C.R. Byrd, Drawing 530 Service Revenue 9,870 Salaries Expense 3,701 Rent Expense 775 $28,389 $28,389 Assume the following adjustment data. 1. Advertising supplies on hand at October 31 total $468. 2. Expired insurance from the moth is $128. Depreciation from the month is $53. 4. Unearned revenue earned in October totals $501. 5. Services provided but not recorded at October 31 are $203. 6. Interest accrued at October 31 is $71. 7. Accrued salaries at October 31 are $1,522
