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The accounting records of Design a Tea Cafe include the following selected, unadjusted balances at March 31: Accounts Receivable, \$1,500; Office Supplies, \$700; Prepaid Rent, \$2,240; Equipment, $8,000; Accumulated Amortization-Equipment, \$0, Salaries Payable, S0; Unearned Revenue, \$900; Service Revenue, $4,100; Salaries Expense, $800; Supplies Expense, $0, Rent Expense, \$0; Amortization Expense-Equipment, so The data developed for the March 31 adjusting entries are provided (Click the icon to view the data for the adjusting entries.) Required Requirement 1. Journalize the adjusting entries using the letter and March 31 date in the date column. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Service revenue accrued, $700 Adjusting Entries Data a. Service revenue accrued, $700. b. Unearned revenue that has been earned, $100. c. Office supplies on hand, $300 d. Salaries owed to employees, $200 e. One month of prepaid rent has expired, $560 f. Amortization on equipment, $120