The accounting records of Harris Publishing Company include the following unadjusted balances at May 31: Accounts Receivable, $1,200; Supplies, $300; Salary Payable, $0; Unearned Service Revenue, $800; Service Revenue, $4,400; Salary Expense, $1,900; Supplies Expense, $0.
Harris accountant develops the following data for the May 31 adjusting entries:
a. Supplies on hand, $200
b. Salary owed to employees, $600
c. Service revenue accrued, $800
d. Unearned service revenue that has been earned, $100
Open the foregoing T-accounts with their beginning balances. Then record the adjustments directly in the accounts, keying each adjustment amount by letter. Show each accounts adjusted balance. Journal entries are not required.