the adjusted trial balances of pdq inc at december 31 2013 and december 31 2014 include these amounts

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Analysis of the accounts at December 31, 2014 reveals these transactions for 2014:
Purchase of supplies …………….. $ 8,700
Cash payments for salaries ………….. 52,300
Cash receipts in advance for services revenue …….. 106,400
Requirement
Compute the amount of supplies expense, salary expense, and service revenue PDQ, Inc. will report for the year ended December 31, 2014. Solve by making T-accounts and posting the information to solve for the unknown amounts.