Comprehensive Problem 1 Part 4 and Part 6: The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Note: You must complete parts 1, 2 and 3 before completing parts 4 and 6. Please note that part 5 is optional. Part 4: At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6). 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 $325. e. Rent expired during May is $1,600. f. Unearned fees on May 31 are $3,210. Part 6: Journalize the adjusting entries. Then, post the entries to the attached spreadsheet from part 2. a. Insurance expired during May is $275. Date Account Name Post. Ref. Debit Credit May 31 fill in the blank 2 fill in the blank 3 fill in the blank 5 fill in the blank 6 b. Supplies on hand on May 31 are $715. Date Account Name Post. Ref. Debit Credit May 31 fill in the blank 8 fill in the blank 9 fill in the blank 11 fill in the blank 12 c. Depreciation of office equipment for May is $330. Date Account Name Post. Ref. Debit Credit May 31 fill in the blank 14 fill in the blank 15 fill in the blank 17 fill in the blank 18 d. Accrued receptionist salary on May 31 is $325. Date Account Name Post. Ref. Debit Credit May 31 fill in the blank 20 fill in the blank 21 fill in the blank 23 fill in the blank 24 e. Rent expired during May is $1,600. Date Account Name Post. Ref. Debit Credit May 31 fill in the blank 26 fill in the blank 27 fill in the blank 29 fill in the blank 30 f. Unearned fees on May 31 are $3,210. Date Account Name Post. Ref. Debit Credit May 31 fill in the blank 32 fill in the blank 33 fill in the blank 35 fill in the blank 36