Requirement 2. The T-accounts, along with their unadjusted balances have been opened for you. Post the adjusting entries to the T-accounts. The T-accounts, along with their unadjusted balances, if applicable, have been opened for you. Post the adjusting entries to the T-accounts using the corresponding letters (a) through (9) as posting references. Use a "Bal." posting reference to show the ending balance of each account. Review the adjusting journal entries you prepared in Requirement 1. Cash Service Revenue Accounts Payable 2.800 Dec. 31 Dec 31 7,700 15,500 Dec. 31 Salaries Payable Accounts Receivable 19,800 Salaries Expense 3,700 Dec. 31 Dec. 31 Rent Expense Prepaid Rent 2,200 Unearned Revenue 2,900 Dec 31 Dec. 31 Depreciation Expense-Equipment Office Supplies 1,300 Arlington, Capital 42,900 Dec. 31 Dec. 31 Equipment 23,000 Arlington, Withdrawals 9,500 Advertising Expense 1,300 Dec. 31 Dec. 31 Dec. 31 Supplies Expense Accumulated Depreciation-Equip 4,400 Dec. 31 Debit Credit Date (a) Dec. 31 1.100 1.100 (b) Dec. 31 1,100 1.100 (c) Dec. 31 700 700 (d) Dec. 31 Accounts and Explanation Unearned Revenue Service Revenue To record service revenue that was collected in advance. Rent Expense Prepaid Rent To record rent expense. Supplies Expense Office Supplies To record office supplies used Depreciation Expense-Equipment Accumulated Depreciation--Equipment To record depreciation on equipment Advertising Expense Accounts Payable To accrue advertising expense. Salaries Expense Salaries Payable To accrue salaries expense. Accounts Receivable Service Revenue To accrue service reverie 800 800 (e) Dec. 31 1,000 1,000 (1) Dec. 31 600 800 ) Dec. 31 1,200 1.200