The accounting records of Mackay Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,500; Office Supplies, $700. Prepaid Rent, $2,240; Equipment, $8,000, Accumulated Depreciation Equipment. $0, Salaries Payable, $o; Uneared Revenue, $900, Service Revenue, $4,100; Salaries Expense. $800; Supplies Expense, So: Rent Expense, $o; Depreciation Expense-Equipment, $0 (Assume al 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 oxplanation on the last line of the journal entry table) a. Service revenue accrued, $700. Date Accounts and explanation Debit Credit (0) Mar 31