The unadjusted trial balance for Sierra Corp. is shown below SIERRA CORPORATION Trial Balance October 31, 2017 Debit $15,200 2,500 600 5,000 Credit 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 $5,000 2,500 1,200 10,000 500 10,000 4,000 900 $28,700 $28,700 Assume the following adjustment data 1. Supplies on hand at October 31 total $500 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 been 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 Prepare the adjusting entries for the items above. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)