Prepare adjusting entries. E4.13 (LO 2, 3), AP The unadjusted trial balance for Sierra Corp. is shown in Illustration 4.5. instend o the adjusting entries shown in the text at October 31 , assume the following adjustment data. 1. Supplies on hand at October 31 total S500. 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 bec 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