The unadjusted trial balance for Sierra Corp. is shown below. SIERRA CORPORATION Trial Balance October 31, 2014 Debit Credit Cash $15,200 Supplies 2,500 Prepaid Insurance 600 Equipment 5,000 Notes Payable $ 5,000 Accounts Payable 2,500 Unearned Service Revenue 1,200 Common Stock 10,000 Retained Earnings 0 Dividends 500 Service Revenue 10,000 Salaries and Wages Expense 4,000 Rent Expense 900 $28,700 $28,700 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 $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.