LO 3 E3-36B. (Learning Objective 3: Making adjustments in T-accounts) The accounting records of Harry Publishing Company include the following unadjusted balances at May 31: Accounts Receivable, 1,400; Supplies, 500; Salary Payable, 0; Unearned Service Revenue, 600; Service Revenue, 4,900; Salary Expense 1.700; Supplies Expense, eo. Harry's accountant develops the following data for the May 31 adjusting entries: a. Supplies on hand, 300 b. Salary owed to employees, 800 c. Service revenue accrued, 200 d. Unearned service revenue that has been earned, 100 Open the foregoing T-accounts with their beginning balances. Then record the adjustments di- rectly in the accounts, keying each adjustment amount by letter. Show each account's adjusted balance. Journal entries are not required