Question: Journalizing adjusting entries and posting to T-accounts The accounting records of Calvin Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,200; Office Supplies, $600; Prepaid Rent, $2,400; Equipment, $6,000; Accumulated Depreciation-Equipment, $0, Salaries Payable, $0; Unearned Revenue, $500; Service Revenue, $4,200; Salaries Expense, $900; Supplies Expense, $0; Rent Expense, $0; Depreciation Expense-Equipment, $0. The data developed for the March 31 adjusting entries are as follows:
a. Service revenue accrued, $500.
b. Unearned revenue that has been earned, $200.
c. Office Supplies on hand, $400.
d. Salaries owed to employees, $700.
e. One month of prepaid rent has expired, $600.
f. Depreciation on equipment, $90.
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