Adjustment data: Accrued salaries payable $700 2. Depreciation $238 per month. 3. Supplies on hand $1,600 4. Income tax due and unpaid at December 31 is $180 ournalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. 2. 3. Post the above adjusting entries. (Post entries in the order of journal entries presented above.)