3. Use the following information to journalize and post adjusting entries for the month (T-accounts). a) Prepaid insurance of $400 expired this month. b) At the end of the month, $1,525 of office supplies are still available. c) This month's depreciation on buildings is $1,500. d) An employee earned $100 of unpaid and unrecorded salary as of month- end. e) The company earned $1,150 of storage revenue that is not yet recorded at month-end. 4. Prepare the adjusted trial balance as of July 31. Prepare the income statement and the statement of owner's equity for the month of July and the balance sheet at July 31. 5. Prepare journal entries to close the temporary accounts and post these entries to the ledger. 6. Prepare a post-closing trial balance.