Current Attempt in Progress The unadjusted trial balance for Sierra Corp. is shown below. Credit SIERRA CORPORATION Trial Balance October 31, 2022 Debit Cash $15,200 Supplies 2,500 Prepaid Insurance 600 Equipment 5,000 Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends 500 Service Revenue Salaries and Wages Expense 4.000 Rent Expense 900 $28.700 $5.000 2.500 1.200 10,000 0 10.000 $28,700 Assume the following adjustment data. Supplies on hand at October 31 total $500. 2 Expired insurance for the month is $100 3 Depreciation for the month is $75 As of October 31, services worth $800 related to the previously recorded unearned revenue had been performed. Services performed but unbilled and no recevable has been recorded at October 31 are $280 Interest expense accrued at October 31 ls 570 Accrued salaries at October 31 are $1400 6 - 5. 6. 7. Services performed but unbilled (and no receivable has been recorded) at October 31 are $280. Interest expense accrued at October 31 is $70. Accrued salaries at October 31 are $1,400. Prepare the adjusting entries for the items above (if no entry is required, select "No Entry for the account titles and enter for the amounts Credit account tities are automatically Indented when the amount is entered. Do not Indent manually No. Date Account Titles and Explanation Debit Credit 1 Oct. 31 2 Oct. 31 3. Oct. 31 4 Oct. 31 5 Oct. 31 Oct. 31 7. Oct. 31