At the end of December, the following information was assembled for adjustments. a. $300 of the insurance paid on December 2nd has expired. b. Depreciation of office equipment for December is $70. c. Supplies on hand on December 31 are $450. d. Unearned fees on December 31 are $4,600. e. Accrued salary for the receptionist is $110. f. Rent expired during December is $1,500 PART 3: (20 points) Journalize adjustments; post adjusting entries to ledger; prepare adjusted trial balance. 1. Journalize the necessary adjustments using the adjustment data provided. 2. Post the adjusting journal entries in the ledger. 3. Prepare the adjusted trial balance report using the adjusted balances in the ledger. 4. Submit Part 3 for grading. (submit adjusting journal entries, general ledger with adjusting entries posted, and adjusted trial balance report) ADJUSTED TRIAL BALANCE On Point Accounting Services UNADJUSTED TRIAL BALANCE As of December 31, 2021 JOURNAL PAGE