Service revenue accrued, $700. b. Office supplies used, $300. c. Depreciation on equipment, $1,300. d. Salaries owed to employees, $1,400. April 30, 2018 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Names Debit Credit Debit Credit Debit Credit Cash $ 1,100 4,100 Accounts Receivable 1,200 32,700 Office Supplies Equipment Accumulated Depreciation Equipment Salaries Payable Kubota, Capital $ 13,900 25,200 Kubota, Withdrawals 5,300 Service Revenue 9,000 Salaries Expense 2,200 1,500 Rent Expense Depreciation Expense-Equipment Supplies Expense $ 48,100 $ 48,100 Total Requirements 1. Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to label the four adjustments. 2. Calculate and enter the adjusted account balances in the Adjusted Trial Balance columns. 3. Prepare each adjusting journal entry calculated in Requirement 1. Date the entries, and include explanations. Drint Done