The accounting records of Maura Grayson Architect, P.C., include the following selected, unadjusted balances at March 31: Accounts receivable, $1,400; Supplies, $1,100; Salary payable, $0; Unearned service revenue, $600; Service revenue, $4,200; Salary expense, $1,300; Supplies expense, $0. The data developed for the March 31 adjusting entries are as follows:
a. Service revenue accrued, $900.
b. Unearned service revenue that has been earned, $200.
c. Supplies on hand, $600.
d. Salary owed to employee, $400.
Requirement
1. Open a T-account for each account and record the adjustments directly in the T-accounts, keying each adjustment by letter. Show each account’s adjusted balance.
Journal entries are not required.