2) Journalizing adjusting entries, posting to T-Accounts, preparing an adjusted trial balance. As of December 31, 2017, the end of the annual accounting period for ABC, Inc., the accounting records reflected the following: Cash Accounts Receivable Office Supplies Furniture Accumulated Depr. - Furniture Building Accumulated Depr.- Building Land Accounts Payable Salaries Payable $6,000 Unearned Revenue 5,000 Brown, Capital 1,000 Brown, Withdrawals 10,000 Service Revenue 4,000 Salaries Expense 40,000 Supplies Expense 30,000 Depreciation Expense - Furniture 10,000 Depreciation Expense - Building 2,000 Advertising Expense 8,000 12,000 25,000 60,000 16,000 ood Data needed for the adjusting entries include the following: a. Office Supplies on hand at year-end, $200. b. Depreciation on furniture, $2,000. c. Depreciation on building, $1,000. d. Salaries owed but not yet paid, $500. e. Accrued service revenue, $1,300. f. $3,000 of the unearned revenue has been earned. Requirements 1) Open the ledger accounts in T-account form with their unadjusted balances as shown on the unadjusted trial balance. 2) Journalize ABC's adjusting entries at December 31, 2017. Use the letter (a, b, and so on) as the date. 3) Post the adjusting entries to T-accounts. Determine the ending balances in the T-accounts on December 31, 2017. 4) Prepare an adjusted trial balance