The accounting records of Howard Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,400; Office Supplies, $800; Prepaid Rent, $1,600; Equipment, $10,000; Accumulated Depreciation-Equipment, 50, Salaries Payable, $0; Unearned Revenue, $600; Service Revenue, $4,800; Salaries Expense, $1,200; Supplies Expense, $0; Rent Expense, $0; Depreciation Expense-Equipment, $0. (Assume all balances are normal balances.) The data developed for the March 31 adjusting entries are as follows: (Click the icon to view the data.) Read the requirements. 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, $800. Date (a) Mar. 31 Accounts and Explanation More info Debit Credit a. Service revenue accrued, $800. b. Unearned revenue that has been earned, $100. c. Office Supplies on hand, $400. d. Salaries owed to employees, $500. e. One month of prepaid rent has expired, $800. f. Depreciation on equipment, $150. Print Done Requirements 1. Journalize the adjusting entries using the letter and March 31 date in the date column. 2. Post the adjustments to the T-accounts opened for you, entering each adjustment by letter. Show each account's adjusted balance. Print Done - X