The unadjusted trial balance for Sierra Corp. is shown below. SIERRA CORPORATION Trial Balance October 31, 2017 Debit Credit $15,200 Cash 2,500 Supplies 600 Prepaid Insurance 5,000 Equipment $5,000 Notes Payable 2,500 Accounts Payable 1,200 Unearned Service Revenue 10,000 Common Stock Retained Earnings 500 Dividends 10,000 Service Revenue Salaries and Wages Expense 4,000 900 Rent Expense $28,700 20 $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 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.) Credit Debit No. Date Account Titles and Explanation 1. Oct. 31 2. Oct. 31 3. Oct. 31 4. Oct. 31 5. Oct. 31 6. Oct. 31 7. Oct. 31