The accounting records of Bryant Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,300; Office Supplies, $700; Prepaid Rent, $1,600; Equipment, $9,500; Accumulated Depreciation-Equipment, $0, Salaries Payable, $0, Unearned Revenue, $700; Service Revenue, $4,100; Salaries Expense, $800; Supplies Expense, \$0; Rent Expense, $0; Depreciation Expense-Equipment, \$0. (Assume all balances are normal balances.) Requirement 1. Journalize the adjusting entries using the letter and March 31 date in the date column. (Recoro a. Service revenue accrued, $700. b. Unearned revenue that has been earned, $200. (When the cash was received, assume that a liability account v