Use a Tabular Analysis Summary and provide explantions for specific revenue and expense accounts in an explanation column.

Using a tabular analysis summary, record the following adjustments, considering the account balances given. Provide explanations for specific revenue and expense accounts in the Explanation column. - supplies actual count at year end, $6,500 - remaining unexpired insurance, $6,000 - remaining unearned service revenue, $1,200 - salaries owed to employees, $2,400 - depreciation on property plant and equipment, $18,000