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. (Abbreviations used: Depr. = Depreciation: Equip. = Equipment) Review the adjusting, journal entries you prepared above Cash Accounts Payable Service Revenue Bal. 12,490 8,600 Bal. i 19,000 Bal. Adjusting journal entries Date Accounts and Explanation Debit Credit Accounts Receivable Salaries Payable Salaries Expense 3.400 Dec. 31 Adj. (a) Unearned Revenue Service Revenue Bal. 12,500 0 Bal. Bal. 2,600 3.400 To adjust revenue eamed. Dec. 31 210 Adj. (b) 210 Rent Expense Prepaid Rent To adjust rent expense. Supplies Expense Prepaid Rent Rent Expense Unearned Revenue 5,000 Bal. Bal 1,810 Bal. Dec. 31 1.200 Adj. (c) 1.200 Dec. 31 370 Office Supplies Whitticker, Capital Depreciation Expense-Equip. Adj. (d) 370 Office Supplies To record office supplies used. Depreciation Expense-Equipment Accumulated Depreciation-Equipment To record depreciation on equipment. Salaries Expense Salaries Payable To adjust accrued salaries. Ball 2,500 27,800 Bal. Bal. 0 Dec. 31 280 Adj. (e) 200 Equipment Whitticker, Withdrawals Supplies Expense Bal. 33,000 Bal. 3,500 Bal. 0 Print Done Accumulated Depr.-Equip. 10,000 Bal