Exercise 4-11 The unadjusted trial balance for Sierra Corp. is shown below. SIERRA CORPORATION Trial Balance October 31, 2017 DebitCredit Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense $15,200 2,500 600 5,000 $5,000 2,500 1,200 10,000 500 10,000 4,000 900 $28.700 $28,700 Assume the following adjustment data