PLEASE EXPLAIN THE ANSWERS IN DETAIL

The accounting records of Lalonde Lte include the following unadjusted balances at May 31:

Accounts Receivable, $1,300;

Supplies, $900;

Salary Payable, $0;

Unearned Sales Revenue, $800;

Sales Revenue, $14,400;

Salary Expense, $4,200;

Supplies Expense, $0.

As Lalonde's accountant you have developed the following data for the May 31 adjusting entries:

a. Supplies on hand, $300

b. Salary owed to employees, $2,000

c. Sales revenue accrued, $600

d. Unearned sales revenue that has been earned, $700 Open the foregoing T-accounts with their beginning balances. Then record the adjustments directly in the accounts, keying each adjustment amount by letter. Show each account's adjusted balance. Journal entries are not required.