a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. c. Depreciation of office equipment for May is $330. d. Accrued receptionist salary on May 31 is 5325 . e. Rent expired during May is $1,600. f. Unearned fees on May 31 are 53,210 . a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. c. Depreciation of office equipment for May is $330. d. Accrued receptionist salary on May 31 is 5325 . e. Rent expired during May is $1,600. f. Unearned fees on May 31 are 53,210