The accounting records of Event Planners include the following unadjusted balances at March 31: Accounts Receivable, $5,400; Supplies, $2,700; Salaries Payable, $0; Unearned Service Revenue, $3,000; Service Revenue, $88,000; Salaries Expense, $22,000; Rent Expense, $18,000; Utilities Expense, $12,000; and Supplies Expense, $0.
The company's accountant develops the following data for the March 31, 2017, adjusting entries:
a. Service revenue accrued, $2,500.
b. Unearned service revenue that has been earned, $1,000.
c. Supplies on hand, $800.
d. Salaries owed to employees, $2,100.
Open T-accounts as needed and record the adjustments directly in the accounts, identifying each adjustment amount by its letter. Show each account's adjusted balance. Journal entries are not required.