Create a tabular analysis and summarize, record the following adjustments, considering the account balances given. Provide explanations for specific revenue and expense accounts in the Explanation column.

• supplies actual count at year end, $6,500
• remaining unexpired insurance, $6,000
• remaining unearned service revenue, $1,200
• salaries owed to employees, $2,400
• depreciation on property plant and equipment, $18,000