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 $550.
2.	Expired insurance for the month is $119.
3.	Depreciation for the month is $90.
4.	As of October 31, services worth $1,003 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 $338.
6.	Interest expense accrued at October 31 is $80.
7.	Accrued salaries at October 31 are $1,510.