Your answer is partially correct. Try again The unadjusted trial balance for Sierra Corp. is shown below SIERRA CORPORATION Trial Balance october 31, 2014 Debit $15,200 2,500 600 5,000 Credit Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense s 5,000 2,500 1,200 10,000 500 10,000 4,000 900 $28,700 28700 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