The accounting records of Weddings Unlimited include the following unadjusted balances at April 30: Accounts Receivable, $1,900; Supplies, $1,100; Salary Payable, $0; Unearned Service Revenue, $1,300; Service Revenue, $5,300; Salary Expense, $3,100; and Supplies Expense, $0. The following data pertains to April 30 adjusting entries:

a. Service revenue accrued $2,200.

b. Unearned service revenue that has been earned, $300.

c. Supplies on hand, $150.

d. Salary owed to employees, $700.

Requirement

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