The following unadjusted accounts and related balances are provided at September 30:

Accounts Receivable	$2,400
Supplies	1,200
Salaries/Wages Payable	0
Unearned Service Revenue	500
Service Revenue	15,000
Salaries/Wages Expense	2,100
Depreciation Expense	0
Accumulated Depreciation	3,000

Instructions:

Open T-accounts and post the adjusting entries indicated from the following data.

(a) Supplies on hand, $200.

(b) Service revenue recognized but not accrued, $900.

(c) Unearned revenue recognized but not recorded, $400.

(d) Salaries/wages owed to employees, $700.

(e) Depreciation of $200 is recognized.