The unadjusted trial balance for Sierra Corp. is shown in Illustration 4-4. In lieu of the adjusting entries shown in the text at October 31, assume the following adjustment data.

1. Advertising supplies on hand at October 31 total $500.
2. Expired insurance for the month is $100.
3. Depreciation for the month is $50.
4. As of October 31, $800 of the previously recorded unearned revenue had been earned.
5. Services provided but unbilled (and no receivable has been recorded) at October 31 are $200.
6. Interest expense accrued at October 31 is $70.
7. Accrued salaries at October 31 are $1,400.

Instructions

Prepare the adjusting entries for the items above.
Illustration4-4