It's the end of the month, and you have gathered the required information needed to adjust your records to get them up to date. You are to adjust the entries in the journal and ledgers, post to the appropriate accounts, and check your work with the adjusted trial balance. Continue to use the excel templates provided. May 31 . Supplies used $400. Unexpired insurance at the end of the period was $1,100. Depreciation for the period was $200. Accrued salaries were $300