The accounting records of Design a Tea Cale include the following selected, unadjusted balances at March 31 Accounts Receivable, $1,500, Office Supplies, $700, Prepaid Rent $2.240 Equipment $8,000, Amortization Equipment, 50, Salaries Payable, 50, Unearned Revenue, $900, Service Revenue, $4,100; Salaries Expense, $800, Supplies Expense, 50, Rent Expense, $0, Amortization Expense-Equipment, 50 The data developed for the March 31 adjusting entries are provided (Click the icon to view the date for the adjusting entries.) Required Requirement 1. Journalize the adjusting entries uning the letter and March 31 date in the date column (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Service revenue acced $700 Date (a) Mar 31 Accounts and Explanation Debit Credit Adjusting Entries Data a. Service revenue acced, $700 b. Uneamed revenue that has been eamed, $100. c. Office supplies on hand. $300 d. Salaries owed to employees, $200 e. One month of prepaid rent has expired. $560 1. Amortization on equipment, $120