The accounting records of Vacations Unlimited include the following unadjusted balances at June 30: Accounts Receivable, $1,500; Supplies, $800; Salary Payable, $0; Unearned Service Revenue, $900; Service Revenue, $3,900; Salary Expense, $1,700; and Supplies Expense, $0. The following data pertain to the June 30 adjusting entries:

a. Service revenue accrued $1,200.

b. Unearned service revenue that has been earned, $500.

c. Supplies on hand, $150.

d. Salary owed to employees, $1,100.

Requirement

Record the adjustments, then post them to T-accounts, labeling each adjustment by letter. Calculate each account’s adjusted balance.