Recording adjustments in T-accounts and calculating ending balances [10-20 min]The account...

Recording adjustments in T-accounts and calculating ending balances [10-20 min]

The accounting records of Maura Grayson Architect, P.C., include the following selected, unadjusted balances at March 31: Accounts receivable, $1,400; Supplies, $1,100; Salary payable, $0; Unearned service revenue, $600; Service revenue, $4,200; Salary expense, $1,300; Supplies expense, $0. The data developed for the March 31 adjusting entries are as follows:

a. Service revenue accrued, $900.

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b. Unearned service revenue that has been earned, $200.

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c. Supplies on hand, $600.

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d. Salary owed to employee, $400.

Requirement

1. Open a T-account for each account and record the adjustments directly in the T-accounts, keying each adjustment by letter. Show each account’s adjusted balance. Journal entries are not required.