Indicate the amount of the adjustment and the types of accounts affected by each of the following transactions for Phil's Garden Emporium. Complete the chart below and indicate the amount of each transaction as well as a "+" to indicate that the account increased or a "-" to indicate a decrease to the account.
a. The annual insurance premium of $1,200 was paid on March 1, 2014, for coverage beginning on that date. At the year-end of April 30, 2014, an adjusting entry must be made.
b. At April 30, 2014, there was $900 in salary that was earned by employees but not yet paid to them.
c. At April 30, 2014, the Office Supplies account showed a balance of $1,800. A physical count of the supplies indicated that only $1,500 worth was left. Aside from needing a stern conversation with employees about telling the accounting department about when supplies are used, an adjusting entry is required.
d. Customers prepaid for garden services in January and February for a total of $3,700. In April, some of the work was performed and requires an adjusting entry. The accountant was able to verify that $1,800 of work was still left to be completed in May.
e. Work was completed on April 30, 2014, that was worth $150 but no invoice was prepared because the work crew did not return to the office that day. The work should be recorded as complete in the current fiscal period.

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Income Statement Balance Sheet Owner's Equity Transaction Expenses Revenues Liabilities Assets a. b.