E3-36B. (Learning Objective 3: Making adjustments in T-accounts) The accounting records of Harry Publishing Company include the following unadjusted balances at May 31: Accounts Receivable, €1,400; Supplies, €500; Salary Payable, €0; Unearned Service Revenue, €600;

Service Revenue, €4,900; Salary Expense, €1,700; Supplies Expense, €0.

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

a. Supplies on hand, €300

b. Salary owed to employees, €800

c. Service revenue accrued, €200

d. Unearned service revenue that has been earned, €100 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.