Adjustment data consist of: 1. Supplies on hand $1,430. 2. Accrued salaries payable $361. 3. Depreciation for the month is $214. 4. Services related to unearned service revenue of $1,290 were performed. Journalize the adjusting entries. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) No. Date Account Titles and Explanation 1. 2. 3. I Debit Credit No. Debit No. Credit 101 Cash $2,380 154 Accumulated Depreciation-Equipment $2,140 112 Accounts Receivable 4,220 201 Accounts Payable 2,600 126 Supplies 1,760 209 Unearned Service Revenue 1,220 153 Equipment 12,840 212 Salaries and Wages Payable 722 301 Owner's Capital 14,518 $21,200 $21,200 During November, the following summary transactions were completed. Paid $1,680 for salaries due employees, of which $722 is for October salaries. Nov. 8 10 Received $3,450 cash from customers on account. 12 Received $3,100 cash for services performed in November. 15 Purchased equipment on account $1,990. 17 Purchased supplies on account $650. 20 Paid creditors on account $2,720. 22 Paid November rent $370. 25 Paid salaries $1,680. 27 Performed services on account and billed customers $1,930 for these services