eBook Spreadsheet Print item 3. In the spreadsheet, prepare an unadjusted trial balance. 4. At the end of April, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6). a. Insurance expired during April is $350. b. Supplies on hand on April 30 are $1,225. c. Depreciation of office equipment for April is $400. d. Accrued receptionist salary on April 30 is $275. e. Rent expired during April is $2,000. f. Unearned fees on April 3d are $2,350. 5. (Optional) In the spreadsheet, enter the unadjusted trial balance on the end-of-period work sheet and complete the work sheet. 6. Journalize the adjusting entries on Page 3 of the journal. (Do not insert the account numbers in the journal at this time.) Post the adjusting entries to the general ledger in the spreadsheet. The posting must be in chronological order. Then go back and enter the appropriate posting references in the joumal, Date GENERAL JOURNAL Account Title Adjusting Entries Post. Ref. PAGE 3 Credit Debit 2018 a. Apr. 30 O a 211 PM 3/6/2012 OP eBook LE Spreadsheet Print item GENERAL JOURNAL Date PAGE 3 Credit Post. Rel. Debit Account Title Adjusting Entries 2018 a. Apr. 30 b. Apr. 30 c. Apr. 30