E4-11 11The unadjusted trial balance for Sierra Corp. is shown in Illustration 4-4 (page 155). Prepare adjusting entr adjustment data. d of the adjusting entries shown in the text at October 31, assume the following (LO 2,3), AP I. 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