The accounting records of Galvin Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1, 100; Office Supplies, $1,000; Prepaid Rent, $1,000; Equipment, $9,000; Accumulated Depreciation-Equipment, 30; Salaries Payable. $0; Unearned Revenue, $700; Service Revenue, $4, 100; Salaries Expense, $1, 400; Supplies Expense, $0; Rent Expense, $0; Depreciation Expense-Equipment, $01. The data developed for the March 31 adjusting entries are as follows; Service revenue accrued, $600. Unearned revenue that has been earned, $100. Office Supplies on hand, $500. Salaries owed to employees, $300. One month of prepaid rent has expired, $500. Depreciation on equipment, $135. Open a T-account for each account using the unadjusted balances given. Journalize the adjusting entries using the letter and March 31 date in the date column