here are the adjustment entries

Post adjusting entries to the T-accounts. (Post entries in the order of journal entries presented in the previous part) Supplies \begin{tabular}{lr|r|r} \multicolumn{4}{c}{ Prepaid Rent } \\ \hline 3/2 & 1,800 & \\ \hline & & & \\ \hline \end{tabular} Interest Payable Common Stock \begin{tabular}{|lc} \hline 3/1 & 16,800 \\ \hline 3/31 Bal. & 16,800 \end{tabular} Dividends 3/31 1,010 Service Revenue 3/143/284,1404,700 Accumulated Depreciation-Equipment Notes Payable Salaries and Wages Payable Maintenance and Repairs Expense 3/31 390 Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 3/20 1,960 Rent Expense Interest Expense No. Date Account Titles and Explanation Debit Credit 1. Mar. Accounts Receivable Service Revenue 2. Mar. Depreciation Expense Accumulated Depreciation-Equipment 3. Mar. Insurance Expense 450 Prepaid Insurance 4. Mar. 31 Supplies Expense Supplies 5. Mar. 21 1210 6. Mar. Rent Expense Prepaid Rent 7. Mar. Interest Expense Interest Payable 33