Employees earned $1,850 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $9,400. Adjustment Type: Salaries Expense Salaries Payable The unadjusted balance of Office Supplies at Dec. 31 is $10,700 and at year end the office supplies on hand totaled $4,460. Adjustment Type: Supplies Expense Office Supplies