1. The trial balance for ABC Agency shows the following balances for selected accounts on March 31: Prepaid Insurance 3,600 SR Supplies 2,800 Equipment 25,000 Accumulated Depreciation-Equipment 8,400 Note Payable 20,000 Unearned Service Revenue 10,200 Rent Revenue 60,000 Interest Expense 0 Salaries and Wages Expense 14,000 An analysis of the accounts shows: Accrued but unpaid salaries and wages at March 31 of 1,000 were not included. the adjusting entries at March 31 would be: Dr. Salaries and Wages Expenses 1,000 Cr. Salaries and Wages Payable 1,000 Dr. Salaries and Wages Expenses 1,000 Cr. Cash 1,000 Dr. Salaries and Wages Expenses 13,000 Dr. Salaries and Wages Expenses Cr. Salaries and Wages Payable 13,000. Cr. Cash. 13,000 13,000