4. The company presented the following adjustments, and you are to prepare the adjusting entries in the general journal (Narration required for each journal entry):

i. Insurance expired during September, $500.

ii. Supplies on hand on September 30, $1,250

iii. Accrued receptionist salary on September 30, $500

iv. Rent expired during September, $2,000.

v. Unearned fees on September 30 are $2,900.