*Exercise 4-11 The unadjusted trial balance for Sierra Corp. is shown below SIERRA CORPORATION Trial Balance October 31, 2017 Debit $15,200 2,500 600 5,000 Credit Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earning:s Dividends Service Revenue Salaries and Wages Expense Rent Expense $5,000 2,500 1,200 10,000 0 500 10,000 4,000 900 $28,700 $28,700 Assume the following adjustment data. 1. 2. 3. 4. 5. 6. 7. Supplies on hand at October 31 total $500. Expired insurance for the month is $100. 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 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