Create the adjustments for the unadjusted trial balance using the following:

a. Accrued Salaries Expense, $1,400 b. Depreciation was recorded on the truck using the straight-line method. Assume a useful life of five years and a salvage value of $1,000 c. Prepaid Insurance for the month has expired. d. Office supplies on hand, S50 e. Unearned Revenue earned during the month, $1,400 f. Accrued Service Revenue, $1,250