The unadjusted trial balance for Sierra Corp. is shown in Illustration 4-4 (page 162). In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data.

. Advertising supplies on hand at October 31 total $700.

. Expired insurance for the month is $100.

. Depreciation for the month is $50.

. As of October 31, $800 of the previously recorded unearned revenue had been earned.

mn BW NN . Services provided but unbilled (and no receivable has been recorded) at October 31 are $300. 6. Interest expense accrued at October 31 is $70. 7. Accrued salaries at October 31 are $1,400.

Instructions Prepare the adjusting entries for the items above.