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 i, 2 and 3 before completing parts 4 and 6. Please note that part 5is 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. Account Name Post. Ref Debit Credit b. Supplies on hand on May 31 are $715. Account Name Post. Ref. Debit Credit Sele c. Depreciation of office equipment for May is $330. Post. Ref Debit Account Name Credit Sele d. Accrued receptionist salary on May 31 is $325. Account Name Post. Ref. Debit Credit Select