The unadjusted trial balance for Sierra Corp. is shown below. Assets Liabilities Accts. Rec. Int. Acc. Depr.- Equip. Prepd. Insur. Notes Pay. Accts. Pay. Unearned Serv. Rev. Cash + + Supplies + + Equip. = + + Pay. + + Bal. 15,200 0 2,500 600 5,000 0 5,000 2,500 0 1,200 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 a tabular summary to record adjustments for the items above using the summary that follows. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Accts. Rec. Prepd. Insur. Cash Supplies Bal. 15,200 0 2,500 600 1. [ [ 2. 3. 4. 5. [ [ [ 6. 7. Adj. Bal. L Acc. Depr.- Equip. Accts. Pay. Equip. Notes Pay. 5,000 0 5,000 2,500 Liabilities + Int. Pay. Unearned Serv. Rev. Sal. & Wages Pay. Com. Stock + + + + + 0 1,200 0 10,000 Stockholders' Equity Retained Earnings Rev. Exp. Div 10,000 10,000 - 4,900 - 500