SIERRA CORPORATION Trial Balance October 31, 2014 Credit Debit $15,640 2,580 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 4,540 $ 4,540 2,840 1,680 10,300 620 13,100 4,000 4.414 $32,460 $32,460 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 $630 2. Expired insurance for the month is $111. 3. Depreciation for the month is $70 4. As of October 31, services worth $885 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 $257 6. Interest expense accrued at October 31 is $80 7. Accrued salaries at October 31 are $1,530