After posting the transactions for the month print an unadjusted trial balance , which is to be used in making some of the adjusting entries . Data for the adjusting entries are as follows a . Insurance expired during April is $300 b . Supplies on hand on April 30 are $1 350 6 . Depreciation of office equipment for April is $700 4 . Accrued receptionist salary on April 30 is $120 e . Rent expired during April is $1 609 Unearned fees on April 30 are $2 500