ACC-240 TOPIC 03 PRACTICE PROBLEMS Question 45 of 58 VIEW I VIIVICS Current Attempt in Progress > The unadjusted trial balance for Sierra Corp. is shown below. - / 0.01 Assets Liabilities Stockholders' Equity Accts. Cash + Rec. + Supplies + Prepd. Insur. Acc. Depr.- Sal. & Reatined Earnings Notes Accts. Int. + Equip. Equip. - Pay. + Pay. + Pay. + Unearned Serv. Rev. + Wages Pay. Com. + Stock + Rev. Exp. Div Bal. 15,200 2,500 600 5,000 5,000 2,500 1,200 0 10,000 10,000 4,900 500 Assume the following adjustment data. 1. Supplies on hand at October 31 total $500. 2. Expired insurance for the month is $100. 3. 4. Depreciation for the month is $75. 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. Pronare a tabular cummanito record adjustments for the items shove using the cummary that follows. (If a transaction results in a decrease in Accets Liabilities or Stockholders' Equity place a