C$.$ Adjusting entries:

Mar $31$ Supplies Expense

Supplies

Mar $31$ Depreciation Expense

Accumulated Depr.$-$Equip.

Mar $31$ Unearned Service Revenue

Service revenue

Mar $31$ Salaries and Wages Expense Salaries and Wages Payable

d$.$ Closing entries:

Mar $31$ Service Revenue Income Summary

Mar $31$ Income Summary

Salaries and Wages Expense

Supplies Expense

Depreciation Expense

Miscelianeous Expense

Mar $31$ Income Summary

Retained Earnings

Mar $31$ Retained Earnings

Dividends