Assume the following adjustment data.

1. Advertising supplies on hand at 31 October total $1 000.
2. Expired insurance for the month is $100.
3. Depreciation for the month is $50.
4. Unearned income earned in October totals $600.
5. Services provided but not recorded at 31 October are $300.
6. Interest accrued at 31 October is $70.
7. Accrued salaries at 31 October are $1 200.

Instructions:

Prepare the adjusting entries for the items above.