47. The accounting records of Yessicas Service Co. include the following 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. You need to make the following adjusting entries because youre the accountant. (You should have two lines of entries in each box.) Omit explanations. a. Office supplies on hand, $500 b. Salaries owed to employees, $1,800 c. One month of prepaid rent expired, $1,200 d. Depreciation on equipment, $1,200 e. Unearned revenue has been earned, $800 Accounts Debit Credit a b c d e