Its the end of the month, and you have gathered the required information needed to adjust your records to get them up to date. You must adjust the entries in the general journal and ledgers, post to the appropriate accounts, and check your work with the adjusted trial balance. Continue to use this Word document OR the Excel templates provided in Blackboard.April $30$o Ending Balance of Supplies is $$1850.$o Two months of Insurance is Expired. Reminder: Insurance balance was for a $24-$month period.o Two months of Depreciation on Equipment Hint: Use the Straight Line Method: Cost $$5,700$ Salvage Value $$1,500$ Useful Life $5$ years $($or $60$ months$)$ General JournalModule $5$ General LedgerASSETSCash Act. #$101\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $79,592\mathrm{.}41$ Accounts Receivable Act. #$105\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $2,760\mathrm{.}00$ Supplies Act. #$108\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $2,725\mathrm{.}00$ Prepaid Insurance Act. #$111\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $4,500\mathrm{.}00$ Equipment Act. #$150\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $5,700\mathrm{.}00$ Accumulated Depreciation$-$EquipmentAct. #$150\mathrm{.}10$DateItemPRDebitCreditBalance LIABILITIESAccounts Payable Act. #$210\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $8,425\mathrm{.}00$ Unearned Service Revenue Act. #$220\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $3,570\mathrm{.}00$ Federal Income Tax Payable Act. #$230\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $386\mathrm{.}00$ FICA Tax Payable Act. #$240\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $488\mathrm{.}56$ Medicare Payable Act. #$250\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $114\mathrm{.}26$ Federal Unemployment Payable Act. #$260\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $33\mathrm{.}00$ State Unemployment Payable Act. #$270\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $22\mathrm{.}55$ OWNER EQUITYOwner Capital Act. #$301\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $75,000\mathrm{.}00$ Owner Withdrawals Act. #$301\mathrm{.}10$DateItemPRDebitCreditBalance$30-$AprBalance $2,000\mathrm{.}00$ REVENUES & EXPENSESService Revenue Act. #$410\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $14,045\mathrm{.}00$ Salaries Expense Act. #$510\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $3,940\mathrm{.}00$ Electric Expense Act. #$520\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $430\mathrm{.}00$ Supplies Expense Act. #$530\mathrm{.}00$DateItemPRDebitCreditBalance Insurance Expense Act. #$540\mathrm{.}00$DateItemPRDebitCreditBalance Depreciation Expense Act. #$550\mathrm{.}00$DateItemPRDebitCreditBalance Bank Fee Expense Act. #$560\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $25\mathrm{.}00$ Payroll Taxes Expense Act. #$570\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $356\mathrm{.}96$ Miscellaneous Expense Act. #$580\mathrm{.}00$DateItemPRDebitCreditBalance$30-$AprBalance $55\mathrm{.}00$ KJO WithholdingsAdjusted Trial BalanceFor Period Ended April $30$AccountAct. #DebitCredit