The accounting records of Mackay Architects include the following selected, unadjusted balances at March 31: Accounts Receivable, $1,500; Office Supplies, $700; Prepaid Rent, $2,240; Equipment, $8,000; Accumulated Depreciation-Equipment, $0; Salaries Payable, $0; Unearned Revenue, $900; Service Revenue, $4,100; Salaries Expense, $800; Supplies Expense, $0; Rent Expense, $0; Depreciation Expense-Equipment, $0. The data developed for the March 31 adjusting entries are as follows:

a. Service revenue accrued, $700.
b. Unearned revenue that has been earned, $100.
c. Office Supplies on hand, $300.
d. Salaries owed to employees, $200.
e. One month of prepaid rent has expired, $560.
f. Depreciation on equipment, $120.