The unadjusted trial balance for Sierra Corp. is shown below.

SIERRA CORPORATION Trial Balance October 31, 2014
		Debit		Credit
Cash		$15,310
Supplies		3,440
Prepaid Insurance		714
Equipment		4,730
Notes Payable				$ 4,730
Accounts Payable				2,830
Unearned Service Revenue				2,150
Common Stock				10,500
Retained Earnings				0
Dividends		690
Service Revenue				13,300
Salaries and Wages Expense		4,000
Rent Expense		4,626
		$33,510		$33,510

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 $690.

2.

Expired insurance for the month is $122.

3.

Depreciation for the month is $54.

4.

As of October 31, services worth $926 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 $320.

6.

Interest expense accrued at October 31 is $74.

7.

Accrued salaries at October 31 are $1,490.

Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.

Account Titles and Explanation

Debit

Credit