Journalizi.ng adjusting entries and posting to T-accounts The accounting records of Galvin Architects i.nclude the following selecced, unadjusted bala.nces at 1farch 31: Accoums Receivable, $1, I 00; Office Supplies, $1,000; Prepaid Rem, $1,000; Equipmem, $9,000; Accumulated Depreciation-Equipmem, $0; Salaries Payable, $0; Unearned Revenue, $700; Service Revenue, $4,l 00; Salaries Expense, $1,400; Supplies Expense. $0; Rent Expense, $0; Depreciation ExpenseEquipment, $0. The data developed for the March 31 adjusting e.ntries are as follows: a. Service revenue accrued, $600. b. Unearned revenue chac has been earned, $100. c. Office Supplies on hand, $500. d. Salaries owed to employees, $300. e. One monch of prepaid rent has expired, $500. f. Depreciacio.n on equipment, $135. Requirements l. Open a T-accounc for each account using the unadjusced balances given. 2. Journalize the adjusting e.ntries using the lercer and t.farch 31 dace i.n che date colum.n. 3. Pose the adjustments to the T-accounts, e.ntering each adjusrmeot by leccer. Show each account's adjusted balance