The accounting records of Dowling Cafe include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,700; Office Supplies, $750; Prepaid Rent, $1,620; Equipment, $6,500; Accumulated Amortization Equipment, $0, Salaries Payable, $0; Unearned Revenue, $1,100; Service Revenue, $4,100; Salaries Expense, $1,000; Supplies Expense, $0; Rent Expense, $0; Amortization Expense-Equipment, $0. The data developed for the March 31 adjusting entries are provided. (Click the icon to view the data for the adjusting entries.) Required Requirement 1. Journalize the adjusting entries using 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 accrued, $700. Date (a) Mar 31 Accounts and Explanation Debit Credit Time Remaining: 02:34 35