Requirement 1. Journalize and post the adjusting entries. In the T-accounts, denote each adjusting amount as Adj. and an account balance as Bal.

Begin by journalizing the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

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a. Accrued service revenue, $900 b. Earned $900 of the service revenue collected in advance on December 21 c. Office supplies on hand, $450. d. Depreciation on equipment, $10; Depreciation on furniture, $40 e. Accrued $800 expense for administrative assistant's salary