Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Adjustment data: Supplies on hand are valued at $1, 184. Accrued salaries payable are $370. Depreciation for the month is $185. $481 of services related to the unearned service revenue has not been performed by month-end. Journalize the adjusting entries. (Credit account titles are automatically indented when the amount Do not indent manually. If no entry is required, select "No Entry" for the account titles and enteramounts.)