For the past several years, John Adams has operated a part-time business from his home. As of April 1, 2002, John decided to move to rented quarters and operate the business, which was to be known as Addams & Family Inc., on a full-time basis. The business entered into the following transactions during April.

Apr. 4 The following assets were received from John Addams: Cash, $10,000; Accounts Receivable, $1,500; Supplies, $1,250; and Office Equipment, $7,500 (Hence, John contributed in business with $20,250). There were no liabilities received. 4 Paid three months rent on a lease rental contract, $4,500. 4 Paid the premium (price) on property insurance policy for the year, $1,800. 6 Received cash from clients as an advance payment for services to be provided, $3,000. 7 Purchased additional office furniture on account from Morrilton Company, $1,800. 8 Received cash from clients on account, $800. 11 Paid cash for newspaper advertisement, $120. 12 Paid Morrilton Company $800 for debt incurred on April 7. 15 Recorded services provided on account for the period April 4-15, $2,250. 15 Paid part-time receptionist for two weeks salary, $400. 15 Recorded cash from cash clients for fees earned April 4-15, $3,175. 18 Paid cash for supplies, $750. 22 Recorded services provided on account for April 18-22, $1,100. 22 Recorded cash from cash clients for fees earned April 18-22, $1,850. 25 Received cash from clients on account, $1,600. 27 Paid part-time receptionist for two weeks salary, $400. 28 Paid telephone bill for April, $200. 29 Recorded cash from cash clients for fees earned April 25-29, $2,050 29 Recorded services provided on account for April 25-29, $1,000. 29 John received $4,500 from the company as his salary.

Instructions: Record and post the following adjustments: a. Insurance expired in April, $150. b. Supplies on hand April 29, $1,020. c. Depreciation for the office equipment in April, $500. d. Accrued receptionist salary on April 30, $20. e. Rent expired in April, $1,500. f. Earned $2,000 of services that were previously paid on April 6.