1. Use the following information to journalize and post adjusting entries for the month: 1. One month's insurance coverage has expired for $106. 2. At the end of the month, $600 of office supplies are still available. 3. This month's depreciation on the office equipment is $500. 4. Employees earned $420 of unpaid and unrecorded salaries as of month-end. 5. One month's rent has expired for $750. 2. Prepare the adjusted trial balance as of April 30. Prepare the income statement and the statement of owner's equity for the month of April and the balance sheet at April 30, 2019. 3. Prepare journal entries to close the temporary accounts and post these entries to the ledger. 4. Prepare a post-closing trial balance.