Urt his LO 3 sh E3-23A. (Learning Objective 3: Making adjustments in accounts) The accounting records of Fiona Publishing Company include the following unadjusted balances at May 31: Accounts Receivable, $1,500Supplies. 900Salary Payable, So: Uneared Service Revenue. 5700 Service Revenue, 55.000: Salary Expense, $2.500. Supplies Expense, SO. Fiona's accountant develops the following data for the May 31 adjusting entries: & Supplies on hand, 5200 Salary owed to employees, 5500 c. Service revenue accrued, 5600 d. Unearned service revenue that has been earned, $400 Open the foregoing T-accounts with their beginning balances. Then record the adjustments di- rectly in the accounts, keying each adjustment amount by letter. Show each account's adjusted bulance. Journal entries are not required. 18