The unadjusted trial balance for Sierra Corp. is shown below. SIERRA CORPORATION Trial Balance October 31, 2014 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 $120. 3. Depreciation for the month is $123. 4. As of October 31, services worth $858 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 $340. 6. Interest expense accrued at October 31 is $85. 7. Accrued salaries at October 31 are $1,470. Prepare the adjusting entries for the items above. (Credit account titles are automatically indented when the amount is entered