6 Definition Debit Date Accounts and Explanation Credit (a) Dec. 31 Supplies Expense 1,700 Office Supplies 1,700 To record office supplies used 580 (b) Dec. 31 Insurance Expense Prepaid Insurance 580 To record insurance expense (c) Dec. 31 Depreciation Expense-Equipment 500 500 Accumulated DepreciationEquipment To record depreciation on equipment 310 (d) Dec. 31 Salaries Expense 310 Salaries Payable To accrue salaries expense 400 (e) Dec. 31 Unearned Revenue 400 Service Revenue To record service revenue that was collected in advance Print Done Requirement 2. Post the adjustments to the T-accounts opened for you, entering each adjustment by letter. Show each account's adjusted balance. Post the adjusting entries to the T-accounts using the corresponding letters (a) through (e) as posting references. Use a "Bal." posting reference to show the ending balance of each account. usting entries you prepared in Requirement 1 Cash Accounts Payable Service Revenue 5,000 Dec. 31 Dec. 31 2,400 Dec. 31 800 Office Supplies Salaries Payable Salaries Expense Dec. 317 Dec. 31 2,000 7,000 Prepaid Insurance Unearned Revenue Supplies Expense Dec. 31 700 Dec. 3 600 Prepaid Insurance Unearned Revenue Supplies Expense 600 Dec. 31 700 Dec. 31 Equipment Common Stock Depr. Expense-Equipment Dec. 3130,000 15,300 Dec. 31 Accum. Depr.-Equipment Dividends Insurance Expense 5,000 2,000 Dec. 31 Dec. 31