- X The accounting records of Mackay Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,500; Office Supplies. $700; Prepaid Rent, $2,240; Equipment, 58.000: Accumulated Depreciation Equipment, S0, Salaries Payable, $o; Unearned Revenue, $900; Service Revenue, S4,100; Salaries Expense, S800: Supplies Expense, So; Rent Expense, $o; Depreciation Expense-Equipment, $O. (Assume all balances are normal balances.) Requirements 1. Journalize the adjusting entries using the letter and March 31 date in the date column 2. Post the adjustments to the T-accounts opened for you, entering each adjustment by letter. Show each account's adjusted balance. HE Print Done Requirement 1. Joumalize the adjusting entries using the letter and March 31 date in the date column. (Record debits first, the a. Service revenue accrued, $700. Dato Accounts and Explanation Debit Credit (a) Mar, 31 More info a. Service revenue accrued, $700. b. Unearned revenue that has been earned, $100. c. Office Supplies on hand $300. d. Salaries owed to employees, $200. e. One month of prepaid rent has expired, S560, f. Depreciation on equipment, $120. Print Done