The accounting records of Mason Service Company include the following selected, unadjusted balances at June 30: Accounts Receivable, $2,700; Office Supplies, $1,800; Prepaid Rent, $3,600; Equipment, $15,000; Accumulated Depreciation - Equipment, $1,800; Salaries Payable, $0; Unearned Revenue, $2,400; Office Supplies Expense, $2,800; Rent Expense, $0; Salaries Expense, $15,000; Service Revenue, $40,500.
The following data developed for adjusting entries are as follows:
a. Service revenue accrued, $1,400
b. Unearned Revenue that has been earned, $800
c. Office Supplies on hand, $700
d. Salaries owed to employees, $1,800
e. One month of prepaid rent has expired, $1,200
f. Depreciation on equipment, $1,500
Journalize the adjusting entries. Omit explanations.

\begin{array}{|l|l|l|l|}\hline& \text { Accounts } & \text { Debit } & \text { Credit } \\\hline \text {a} & & & \\\\\hline \text {b}& & & \\\\\hline\text {c} & & & \\\\\hline\text {d} & & & \\\\\hline\text {e} & & & \\\\\hline\text {f} & & & \\\\\hline\end{array}

Athens Delivery Service Is Hired on October 31, 2018 to Perform

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