Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid, Accrual, or Depreciation. Use Unadj. Bal. as the label for the opening balance of each account. Calculate the adjusted balance and use a Bal. posting reference to show the ending balance of each account. Enter each transaction on the first available line in the T-Account. Completed services that were paid for six months earlier, $870. The Service Revenue unadjusted balance as of December 31 is $10,700. The Unearned Revenue balance as of December 31 is $9,300. Adjustment Type: Unearned Revenue Service Revenue Employees earned $390 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $10,900. Adjustment Type: Salaries Expense Salaries Payable Customers were billed for $3,230 for work completed. The Service Revenue unadjusted balance as of December 31 is $10,700. Adjustment Type: Accounts Receivable Service Revenue Journalize the adjusting entry needed at December 31 for each situation. Record debits first, then credits. Check your spelling carefully and do not abbreviate. Use account names exactly as given in the Chart of Accounts. Depreciation for the current year includes Equipment, $2,600. Date Accounts and Explanation Debit Credit Customers were billed for $2,100 for work completed. Date Accounts and Explanation Debit Credit Employees earned $4,500 in salaries that will be paid next month. Date Accounts and Explanation Debit Credit