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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
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