The accounting records of Plesek Art Supplies include the following unadjusted balances at May 31: Accounts Receivable, \(\$ 1,200\); Supplies, \$600; Salary Payable, \$0; Unearned Service Revenue, \(\$ 400\); Service Revenue, \(\$ 4,700\); Salary Expense, \(\$ 1,200\); Supplies Expense, \(\$ 0\). Plesek's accountant develops the following data for the May 31 adjusting entries:

a. Supplies on hand, \(\$ 400\).

b. Salary owed to employee, \(\$ 400\).

c. Service revenue accrued, \(\$ 350\).

Open the foregoing T-accounts and record the adjustments directly in the accounts, keying each adjustment amount by letter. Show each account's adjusted balance. Journal entries are not required.

Adjusting the accounts

(Obj. 3, 4)

d. Unearned service revenue that has been earned, \(\$ 250\). \(\qquad\)