The unadjusted T-accounts of Byford Systems at December 31, 2017, and the related yearend adjustment data are given below.

Adjustment data at December 31, 2017, include the following:
a. Of the $7,500 balance of Unearned Service Revenue at the beginning of the year, all of it except $500 was earned during the year.
b. Supplies still unused at year end, $3,000.
c. Amortization for the year, $13,000.
d. Accrued salary expense, $4,000.
e. Accrued service revenue, $5,500.
Required
1. Write the account data in the Trial Balance columns of a worksheet and complete the worksheet. Identify each adjusting entry by the letter corresponding to the data given.
2. Journalize the adjusting and closing entries. Include explanations.

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Cash Accounts Receivable Supplies Bal. 7,500 Bal. 54,000 Ba. 13,500 Equipment Accumulated Amortization-Equipment Accounts Payable Ba. 148,500 Bal. 54,000 Bal.9,000 Salary Payable Unearned Service Revenue Note Payable, Long-term Bal. 7,500 Bal. 90,000 T. Byford, Capital T. Byford, Withdrawals Service Revenue Bal. 54,000 Bal.93,000 Ba 223,500 Salary Expense 79,500 Supplies Expense Rent Expense Bal. Bal. 22,500 Amortization Expense-Equipment Interest Expense 9,000 Insurance Expense Bal. Bal. 10,500