3. Journalize and post the following adjustments a. Earned and unbilled fees at Apr 30, 2021 were $1,500. b. The truck has an estimated useful life of four years and no residual valu c. The insurance policy is effective Apr 1, 2021 and expires on March 31, d. An inventory count shows $375 of cleaning supplies on hand at Apr 30, e. At Apr 30. 2021, $1,000 of the fees collected in advance have been ear f. Accrued but unpaid employee salaries were $400