7. The accounting records of 123 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 accrued, $1,400 b. Unearned Revenue that has been earned, $800 c. Office Supplies on hand, $700 d. Salaries owed to employees, $1,800 c. One month of prepaid rent has expired, $1,200 f. Depreciation on equipment, $1,500 Journalize the adjusting entries. Omit explanations. Accounts Debit Credit Ja b c e