4. Journalize the adjusting entries for the month and prepare the adjusted trial balance. (Do not round intermediate calculations.) View transaction list X: Two-thirds(or $150) of one month's insurance coverage has expired. 2 At the end of the month, $600 of office supplies are still availablee 3 This month's depreciation on the computer equipment is $300 Credit Employees earned $350 of unpaid and unrecorded salaries as of month-end. 4 5 The company earned $1,750 of commissions that are not yet billed at month-end