E3-8 The accounting records of Lane Ginsburg. Architect, include the following unadjusted balances at March 31: Accounts Receivable. $1.000; Supplies. $600: Salary Payable, $0: Unearned Service Revenue. $400: Service Revenue, $4,700: Salary Expense. $1,200: Supplies Expense. $0. Ginsburg's accountant develops the following data for the March 31 adjusting entries:

a. Service revenue accrued. $650.

b. Unearned service revenue that has been earned. $200.

c. Supplies on hand. $100.

d. Salary owed to employee, $600. Open T-accounts for each 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.