Create a general journal for the adjusting entries and using the unadjusted trial balance, open T accounts with the unadjusted balances and post the adjusted entries to the T accounts..

A. Unearned Revenue earned during the year, $400. B. Office Supplies on hand, $3,000. C. Depreciation for the year, $3,000. D. Accrued Salaries Expense, $4,000. E. Accrued Service Revenue, $12,000