The unadjusted trial balance for Sierra Corp. is shown in Illustration 4-4 (page 168). In lieu 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, $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 $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.