#$4$: Which of the following is NOT an adjustment?

A$.$ uarr Legal Fees Expense $$2,000,$darr Prepaid Legal Fees Expense $$2,000$

B$.$ uarr Revenue $$3,700,$darr Unearned Revenue $$3,700$

C$.$ uarr Supplies Expense $$600,$darr Supplies $$600$

D$.$ uarr Cash $$3,100,$darr$\frac{A}{R}$$$3,100$