The dat i (Cli The accounting records of Grayson Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,700; Office Supplies, $1,100; Prepaid Rent, $2,700; Equipment, $5,000; Accumulated Depreciation-Equipment, $0, Salaries Payable, $0; Unearned Revenue, $800; Service Revenue, $4,800; Salaries Expense, $1,100; Supplies Expense, $0; Rent Expense, $0; Depreciation Expense-Equipment, $0. (Assume all balances are normal balances.) Read the + Requirement 1. Journalize the adjusting entries using the letter and March 31 date in the date column. (Record debits first, a. Service revenue accrued, $700. Accounts and Explanation Debit Credit Date (a) Mar. 31 hlineamed revenue that has heen oomed $200 (When the each use received secume that a liahilih annount wae credite