Post the adjusting entries to the T-accounts. The unadjusted balances of the accounts ("Bal.") have been entered for you. Use the adjustment and corresponding letters as posting references"Adj. (a)", "Adj. (b)", etc. Use a "Bal" posting reference on the last line of each T-account to show the adjusted balance of each account Review the adjusting journal entries you prepared above. Cash Accounts Payable Service Revenue Reference - X Bal. 65.640 1.100 Bal. 20.600 Bal. Date Accounts and Explanation Debit Credit Dec. 31 950 Salaries Expense Adj. (a) 950 Utilities Payable 300 Bal. Bal. 3,200 Dec. 31 290 Adj. (b) 290 Supplies Expense Office Supplies To record office supplies used. Depreciation Expense-Equipment Accumulated Depreciation-Equipment To record depreciation on equipment. Insurance Expense Prepaid Insurance To record insurance expense. Interest Expense Interest Payable To accrue interest expense. Dec. 31 450 Accounts Receivable Interest Payable Rent Expense 500 Bal. 450 2,600 Bal. Adj. (c) Dec. 31 130 Adj. (d) 130 Office Supplies Unearned Revenue Utilities Expense 30011 Bal 250010 1 090 Bal Bal Print Done Choose from any list or enter any number in the input fields and then click Check Answer. 12 pemaining Clear All Check Answer Prepaid Insurance 2,700 Notes Payable 35,000 Bal. Advertising Expense 750 Ball Bal. Land Supplies Expense Common Stock 64,000 Bal. Bal. 24,000 Insurance Expense Equipment 17,400 Dividends 2,500 Bal. Bal. Accumulated Depr.-Equipment Interest Expense Depreciation Expense-Equipment