Requirement $5.$ Journalize the adjusting entries using the adjustment data. Post adjusting entries to the$$ T$-$accounts. Begin by preparing the adjusting entries. $($Record debits$$ first, then credits. Exclude explanations from journal$$ entries.$)$ A$.$ Accrued Salaries$$ Expense, $ $1$ comma $300$$$1,300.$ Review the Adjustments section of the worksheet you completed above. LOADING... Date Accounts Debit Credit December $31$ First row account label input $$ First row debit number input $$ First row credit number input $$ Second row account label input $$ Second row debit number input $$ Second row credit number input $$ Third row account label input $$ Third row debit number input $$ Third row credit number input $$ Fourth row account label input $$ Fourth row debit number input $$ Fourth row credit number input Adjustments Section of Worksheet Munroe Delivery Service Worksheet $($Partial$)$ December $31,2025$ Adjustments Account Title Debit Credit Cash Accounts Receivable F $550$ Supplies D $450$ Prepaid Insurance C $140$ Truck Accumulated Depreciation$-$Truck B $200$ Accounts Payable Salaries Payable A $1,300$ Unearned Revenue E $300$ Common Stock Dividends Service Revenue E adjustment $300$ adjustment $($e$)$ Service Revenue Row $2$ Service Revenue Row $2$ F Service Revenue Row $2$ adjustment $550$ Service Revenue Row $2$ adjustment f Salaries Expense A $1,300$ Depreciation Expense$-$Truck B $200$ Insurance Expense C $140$ Fuel Expense Rent Expense Supplies Expense D $450$ Totals and Subtotals $2,9402,940$