More info a. Service revenue accrued, $800. b. Unearned revenue that has been earned, $200. c. Office Supplies on hand, $600. d. Salaries owed to employees, $700. e. One month of prepaid rent has expired, $550. f. Depreciation on equipment, $195. The accounting records of Funaro Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, \$1, 100; Office Supplies, \$1,100; Prepaid Rent, $1,100; Equipment, $13,000; Accumulated Depreciation-Equipment, $0, Salaries Payable, \$0; Unearned Revenue, \$1,000; Service Revenue, $4,800; Salaries Expense, \$1,300; Supplies Expense, \$0; Rent Expense, \$0; Depreciation Expense-Equipment, S0. (Assume all balances are normal balances.) The data developed for the March 31 adjusti (Click the icon to view the data.) Read the requirements. Requirement 1. Journalize the adjusting entries using the letter and March 31 date in the date column. (Record debits first, then credits. Select the journal entry table.) a. Service revenue accrued, $800. Requirement 2. Post the adjustmants to the T-accounts opened for you, entering each acfusument by leftec. Show esch accountis adjusted balance. Enter the unadjustod balances on the first line of each account. Use a "Mar, 31* reference to show the unadjusted belance. Post the aciusting entries to the T.accounts using the corresponding letters (a) through if) as posting references. Use a "Bai." reference to show the ending balance of each account. (For accounts with a so unadjuated balance, make sure to eater "O" on the nucrmal side of the accounts.) Reviw the adiusting entiles you prepared in Requiremient 1