Using the information which follows $($items a through f $),$ complete the adjustment columns for Spencer Executive Search Service:

One year of rent had been paid in advance when Spencer began business.

Inventory of unused office supplies, $$200.*$

One$-$half year$$s depreciation of office equipment, $$300.$

Service now rendered that had been paid for in advance, $$1,863.$

Executive search services rendered during the month $($earned$)$ but not yet billed. $$370.$

Wages earned by employees but not yet paid, $$288$