The unadjusted trial balance for Sierra Corp. is shown below.

SIERRA CORPORATION Trial Balance October 31, 2017
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
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 4\$800 related to the previously recorded unearned revenue had been performed.

5. Services performed but unbilled and no receivables have 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.