After posting the transactions for the month produce 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 6 . Supplies on hand on April 30 are $1 350 6 . Depreciation of office equipment for April is $790 I . Accrued receptionist salary on April 30 is $120 e . Real expired during April is $1 600 1 . Unearned fees on April 30 are $2 , 500 Prepare the adjusting entries and record them in the General Journal