E3-23A. (Learning Objective 3: Making adjustments in T-accounts) The accounting records of Fiona Publishing Company include the following unadjusted balances at May 31: Accounts Receivable, $1,500; Supplies, $900; Salary Payable, $0; Unearned Service Revenue, $700;

Service Revenue, $5,000; Salary Expense, $2,500; Supplies Expense, $0.

Fiona’s accountant develops the following data for the May 31 adjusting entries:

a. Supplies on hand, $200

b. Salary owed to employees, $500

c. Service revenue accrued, $600

d. Unearned service revenue that has been earned, $400 Open the foregoing T-accounts with their beginning balances. Then record the adjustments directly in the accounts, keying each adjustment amount by letter. Show each account’s adjusted balance. Journal entries are not required.