Journalizing adjusting entries and posting T-accounts

The unadjusted trial balance for First Class Maids Company, the cleaning service, is as follows:

		Balance
Account	Debit	Credit
Cash	$700
Office supplies	3,000
Prepaid insurance	800
Equipment	29,000
Accumulated depreciationequipment		$7,000
Accounts payable		28,000
Salaries payable
Unearned revenue		500
Common stock		7,200
Dividends	3,000
Service revenue		25,000
Salaries expense	6,000
Supplies expense
Depreciation expenseequipment
Insurance expense
Total	$42,500	$42,500

During the 12 month ended December 31, 2014, First Class Maids;

Used office supplies of $1,800

Used prepaid insurance of $620

Depreciated equipment, $460

Accrued salaries expense of $310 that hasnt been paid yet

Earned $360 of unearned revenue

Requirements

Open a t-account for each account using the unadjusted balances

Journalize the adjusting entries using the letter and December 31 date in the date column

Post the adjustments to the T-accounts, entering each adjustment by letter. Show each accounts adjusted balance.