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%E3-24 (similar to) The accounting records of Bryant Architects include the following selected, unadjusted balances at March
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Bryant
Adjustment Entries
Date Accounts and Explanation Debit $ Credit $
31-Mar Accounts Receivable     500.00
Service Revenue     500.00
31-Mar Cash     100.00
Unearned Service Revenue     100.00
31-Mar Supplies Expense     500.00 This is $ 800- $ 300.
Office Supplies     500.00
31-Mar Salaries Expense     800.00
Salaries Payable     800.00
31-Mar Rent     550.00
Prepaid Rent     550.00
31-Mar Depreciation- Equipment     180.00
Accumulated Depreciation- Equipment     180.00
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