Requirement $2.$ Post the adjustments to the T$-$accounts opened for you, entering each adjustment by letter. Show each account's adjusted balance.

Enter the unadjusted balances on the first line of each account. Use a "Mar. $31"$ reference to show the unadjusted balance. Post the adjusting entries to the T$-$accounts using the corresponding letters $($a$)$ through $($f$)$ as

posting references. Use a "Bal." reference to show the ending balance of each account. $($For accounts with a $$0$ unadjusted balance, make sure to enter $"0"$ on the normal side of the accounts.$)$

Review the adjusting entries you prepared in Requirement $1.$

Accumulated Depreciation$-$

Equipment

Service Revenue

Adjusting entries