3) (6 points) The accounting records of Mason Service Company include the following selected, unadjusted balances at June 30: Accounts Receivable, $2,700; Office Supplies, $1,800; Prepaid Rent, $3,600; Equipment, $15,000; Accumulated Depreciation - Equipment, $1,800; Salaries Payable, $0; Unearned Revenue, $2,400; Office Supplies Expense, $2,800; Rent Expense, $0; Salaries Expense, $15,000; Service Revenue, $40,500.

The following data developed for adjusting entries are as follows:

a.Service revenue was earned and invoice was submitted to customer, $1,400

b.Unearned Revenue was recorded on June 1 for a 3-month contract (hint: calculate how much was earned at June 30)

c.Office Supplies were inventoried and amount determined on hand, $700

d.The only employee earns a salary of $1,800 per work week (Monday-Friday). June 30 falls on a Wednesday. Salary of $1,800 will be paid on Friday, July 2.

e.One month of prepaid rent has expired, $1,200

f.Depreciation on equipment, $1,500

Journalize the adjusting entries. Omit explanations.