The accounting records of Pro Paint, Inc. include the following unadjusted balances at June 30: Accounts Receivable, $1,700; Supplies, $725; Salaries Payable, $0; Unearned Service Revenue, $900; Service Revenue, $4,800; Salaries Expense, $1,150; and Supplies Expense, $0. The following data pertains to June 30 adjusting entries:

a. Service revenue accrued, $1,550

b. Unearned service revenue that has been earned, $400

c. Supplies on hand, $250

d. Salaries owed to employees, $900

Requirement

Record the adjustments, then post them to T-accounts, labeling each adjustment by letter. Calculate each account's adjusted balance?