Post the adjustments to the T-accounts opened for you, entering each adjustment by letter. Show each account's adjusted balance.

Enter the unadjusted balances on the first line of each account. Use a "Mar.31" reference to show the unadjusted balance. Post the adjusting entries to the T-accounts using the corresponding letters (a) through (f) as posting references. Use a "Bal." reference to show the ending balance of each account. (For accounts with a $0 unadjusted balance, make sure to enter "0" on the normal side of the accounts.)

Date Accounts and Explanation Debit Credit (a) Mar. 31 Accounts Receivable 500 Service Revenue 500 To accrue service revenue (b) Mar. 31 Unearned Revenue 300 Service Revenue 300 lo record service revenue that was collected in advance 700 (c) Mar. 31Supplies Expense Office Supplies 700 To record office supplies used (d) Mar. 31 Salaries Expense 700 Salaries Payable 700 To accrue salaries expense (e) Mar. 31 Rent Expense 600 Prepaid Rent 600 To record rent expense (f) Mar. 31 Depreciation Expense-Equipment 195 195 Accumulated Depreciation-Equipment To record depreciation on equipment