(Learning Objective 3: Making adjustments in T-accounts) The accounting records of Fletcher Publishing Company include the following unadjusted balances at May 31: Accounts Receivable, $1,600; Supplies, $600; Salary Payable, $0; Unearned Service Revenue, $900;

Service Revenue, $4,800; Salary Expense, $2,500; Supplies Expense, $0.

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

a. Supplies on hand, $100

b. Salary owed to employees, $300

c. Service revenue accrued, $800

d. Unearned service revenue that has been earned, $200 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.