The unadjusted trial balance for Sierra Corp. is shown in Illustration 4-4 (page 168).

Instead of the adjusting entries shown in the text at October 31, assume the following adjustment data.

1 Supplies on hand at October 31 total $500.

2 Expired insurance for the month is $100.

3 Depreciation for the month is $75.

4 As of October 31, services worth $800 related to the previously recorded unearned revenue had been performed.

5 Services performed but unbilled (and no receivable has been recorded) at October 31 are $280.

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.

AppendixLO1