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.