Bob Reynolds operates a real estate business. A trial balance on April 30,1998 , before recording any adjusting entries, appears as follows: Reynolds Realty Company Unadjusted Trial Balance April 30, 1998 (a) The monthly insurance cost is $50. (b) Office Supplies on hand on April 30, 1998, amount to $180. (c) The office equipment was purchased on April 1, 1997. The depreciation expense was $4,000 for the period. (d) A deposit is received in advance of providing any services for first-time customers. Amounts received in advance are recorded initially in the account Unearned Commissions. Based on services provided to these first-time customers, the balance in this account at the end of April should be $5,000. (e) Repeat customers are allowed to pay for services one month after the date of the sale of their property. Services rendered during the month but not yet collected or billed to these customers amount to $1,500. (f) Interest owed on note payable but not yet paid amount to $20. (g) Salaries owed to employees but unpaid at the end of the month amount to $2,500. Required: 1. Prepare in general journal from the necessary adjusting entries at April 30, 1998. Label the entries a through g to correspond to the data above. ( 7 points)