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 $1,400.

. Expired insurance for the month is $100.

. Depreciation for the month is $50.

. Unearned service revenue earned in October totals $600.

Revenue earned but unbilled at October 31 is $300.

. Interest accrued at October 31 is $70.

NAUBRWN . Accrued salaries at October 31 are $1,500.

Instructions Prepare the adjusting entries for these items.