2. The unadjusted trial balance for The Sierra Corp. is shown in Illustration 4-4 (textbook page 155). In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data. 1. Supplies on hand at October 31 total $800. 2. Expired insurance for the month is $80. 3. Depreciation for the month is $100. 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 $400. 6. Interest expense accrued at October 31 is $35. 7. Accrued salaries at October 31 are $2,300. Instructions: Prepare the adjusting entries for the items above. SIERRA CORPORATION Trial Balance October 31, 2017 terit 2900957 10 21209 918 alsriolod valst bugnadoxs haigiro ew des nadw ifoq o Cash Supplies Prepaid Insurance quos Equipment gurb bormioling Notes Payable Debit $15,200 1200 Credit 5m 151sb of al basingoas 2,500lb 600 5,000 TO asuneven borsist combi$ 5,000 listable Accounts Payable Unearned Service Revenue Common Stock danos Retained Earnings Dividends 500 2,500 22 1,200 10,000 balzaqiga bir Service Revenue W bomuenos beau s 10,000 led des Salaries and Wages Expense award 4,000ids) baassani Rent Expense strong 900 $28,700 $28,700