Excercise 4-11 The unadjusted trial balance for Sierra Corp. is shown below.

The unadjusted trial balance for Sierra Corp. is shown below. SIERRA CORPORATION Trial Balance October 31, 2014 Debit Credit Cash $15,990 Supplies 2,720 Prepaid Insurance 678 4,700 Equipment 4,700 Notes Payable Accounts Payable 2,900 Unearned Service Revenue 1,620 11,100 Common Stock Retained Earnings Dividends 620 Service Revenue 13,900 4,000 Salaries and Wages Expense 5,512 Rent Expense $34,220 $34,220 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 $590. 2. Expired insurance for the month is $113. 3. Depreciation for the month is $136. 4. As of October 31, services worth $1,000 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 $334. 6. Interest expense accrued at October 31 is $79. 7. Accrued salaries at October 31 are $1,450