The accounting records of Mackay Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,200; Office Supplies, $600; Prepaid Rent, $1,700; Equipment, $13,000; Accumulated Depreciation-Equipment, $0, Salaries Payable, $0; Unearned Revenue, $800; Service Revenue, $4,300; Salaries Expense, $1, 100; Supplies Expense, $0; Rent Expense, $0; Depreciation Expense-Equipment, $0. (Assume all balances are normal balances.) Requirement 1. Journalize the adjusting entries using the letter and March 31 date in th explanation on the last line of the journal entry table.) a. Service revenue accrued, $700. Date Accounts and Explanation (a) Mar. 31