How do I do the adjusting journal entries? Record adjusting journal entries based on the following information: a. A physical count of supplies on May 31 indicates that supplies worth $625 remain in the supply cabinet. b. $750 of the unearned revenue received on May 22 has been earned as of May 31. c. As of May 31, the company has provided $850 of services for which it has not yet billed the client, and which were not previously recorded. d. As of May 31, employees of Mother Mollys Childcare have worked for one day, and earned wages of $200. They will not receive paychecks for this work until the following month.