The accounting records of Downton Cafe include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,700; Office Supplies, $650; Prepaid Rent, $1,710; Equipment, $9,000; Accumulated AmortizationEquipment, $0, Salaries Payable, $0; Unearned Revenue, $1,200; Service Revenue, $4,750; Salaries Expense, $1,050; Supplies Expense, $0; Rent Expense, $0; Amortization ExpenseEquipment, $0.

The data developed for the March 31 adjusting entries are:

a. Service revenue accrued, $900.

unearned revenue that has been earned, $90.

c. Office supplies on hand, $320.

d. Salaries owed to employees, $280.

e. One month of prepaid rent has expired, $570.

f. Amortization on equipment, $180.

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.

The accounting records of Downton Cafe include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,700; Office Supplies, $650; Prepaid Rent, $1,710; Equipment, $9,000; Accumulated AmortizationEquipment, $0, Salaries Payable, $0; Unearned Revenue, $1,200; Service Revenue, $4,750; Salaries Expense, $1,050; Supplies Expense, $0; Rent Expense, $0; Amortization ExpenseEquipment, $0. The data developed for the March 31 adjusting entries are: a. Service revenue accrued, $900. unearned revenue that has been earned, $90. c. Office supplies on hand, $320. d. Salaries owed to employees, $280. e. One month of prepaid rent has expired, $570. f. Amortization on equipment, $180. 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.