The unadjusted balance of Office Supplies at Dec. 31 is $8,800 and at year end the office supplies on hand totaled $4,320 Adjustment Type: Deferrals/Prepaids Supplies Expense Office Supplies Customers were billed for $270 for work completed. The Service Revenue unadjusted balance as of December 31 is $9,400 Adjustment Type: Accrual Accounts Receivable Service Revenue Dec. 31 270 270 Dec. 31 9400 Dec. 1 Bal. 9670 Bal. 270