Please do it in Excel.

E3-9B (LO2,3) (Adjusting Entries) Selected accounts of Conan Company are shown below. Supplies 1,200 8/31 Salaries and Wages Expense Accounts Receivable 12,100 3,600 Beg. Bal 712 8/31 Salaries and Wages Payable 2,600 2,100 8/15 8/31 8/31 2,100 Unearned Service Revenue 2,000 8/20 Service Revenue Supplies Expense 712 8/31 8/31 3,200 12,100 3,600 2,000 8/31 8/31