E3-12. The accounting records of Event Planners include the following unadjusted bal- (3) ances at March 31: Accounts Receivable, $5,400; Supplies, $2,700; Salaries Payable, Recording adjustiments in \$0; Unearned Service Revenue, $3,000; Service Revenue, $88,000; Salaries Expense, T-accounts \$22,000; Rent Expense, \$18,000; Utilities Expense, \$12,000; and Supplies Expense, $0. Senice Aeverue bal $91,$00 The company's accountant develops the following data for the March 31, 2020, adjusting entries: a. Service revenue accrued, $2,500 b. Unearned service revenue that has been earned, $1,000 c. Supplies on hand, $800 d. Salaries owed to employees, $2,100 Open I-accounts as needed and record the adjustments directly in the accounts, identifying each adjustment amount by its letter instead of the date. Show each account's adjusted balance. Journal entries are not required