1. Journalize the closing entries with the four steps in the correct sequence. Data for the adjustments are as follows: a. Explred or used up insurance, $470. b. Depreciation expense on equipment, $948. c. Depreciation expense on the van, $1,490. d. Salary accrued (earned) since the last payday, $574 (owed and to be paid on the next payday). e. Supplies remaining as of June 30,$407. If an amount box does not require an entry, leave it blank. 1. Journalize the closing entries with the four steps in the correct sequence. Data for the adjustments are as follows: a. Explred or used up insurance, $470. b. Depreciation expense on equipment, $948. c. Depreciation expense on the van, $1,490. d. Salary accrued (earned) since the last payday, $574 (owed and to be paid on the next payday). e. Supplies remaining as of June 30,$407. If an amount box does not require an entry, leave it blank