The trial balance for Sierra Corporation is shown in Illustration 4-4. 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 \(\$ 1,300\).

2. Expired insurance for the month is \(\$ 100\).

3. Depreciation for the month is \(\$ 50\).

4. Unearned revenue earned in October totals \(\$ 500\).

5. Revenue earned but unbilled at October 31 is \(\$ 300\).

6. Interest accrued at October 31 is \(\$ 70\).

7. Accrued salaries at October 31 are \(\$ 1,600\)

\section*{Instructions}

Prepare the adjusting entries for these items.