The following data at April $30,2018,$ are given for Best Jobs Employment Service:

a$.$ Service revenue accrued, $$700.$

b$.$ Office supplies used, $$300.$

c$.$ Depreciation on equipment, $$1,300.$

d$.$ Salaries owed to employees, $$1,400.$

Requirements

Calculate and enter the adjustment amounts directly in the Adjustments columns.

Use letters a through $d$ to label the four adjustments.

Calculate and enter the adjusted account balances in the Adjusted Trial Balance

columns.

Prepare each adjusting journal entry calculated in Requirement $1.$ Date the entries,

and include explanations.