I've included the adjusting entries, please include any corrections if needed. This post is for the rest of the question.

1. Prepare/Journalize the Adjusting entries A-F. a. Insurance expired during June is $150. b. Supplies on hand on June 30 are $1,020. c. Depreciation of office equipment for June is $500. d. Accrued receptionist salary on June 30 is $120. e. Rent expired during June is $1,500. f. Unearned fees on June 30 are $2,000. 1. Post the adjusting entries to the General Ledger. 1. Prepare an income statement, a statement of owner's equity, and a balance sheet. 1. Journalize and post the closing entries. (Income Summary is account #33 in the chart of accounts.) 1. Prepare a post-closing trial balance. Credit 150 150 1020 1020 500 500 General Journal Date Description(Account Name) Debit 30-Jun Expired Insurance Insurance Expense (Insurance expired during June) 30-Jun Supply Expense Supplies (Supplies on hand) 30-Jun Depreciation Expense Office Equipment (Depreciation of office equipment) 30-Jun Salary Expense Accrued Salary (Receptionist Salary) 30-Jun Rent Expired Rent Expense (Rent expired during June) 30-Jun Cash Unearned Fees (Unearned fees as of June 30) 120 120 1500 1500 2000 2000 General Journal Date Description(Account Name) Debit Credit 1-Jun Cash 10000 Accounts Receivable 1500 Supplies 1250 Office Equipment 7500 To Dustin Larkin - Capital 20250 (Various current/fixed assets received from Dustin Larkin) 1-Jun Rent Expense 4500 Cash 4500 (Paid 3 months rent in advance) 2-Jun Insurance Expense 1800 Cash 1800 (Premium on property & casual insurance) 4-Jun Cash 3000 Unearned Fees 3000 (Advance received against services to be provided) 5-Jun Office Equipment 1800 Crawford Company (Accounts Payable) 1800 (Equipment purchansed on account) 6-Jun Cash 800 Accounts Receivable 800 (Cash received from client on account) 10-Jun Miscellaneous Expense 120 Cash 120 (Cash paid for newspaper advertisement) 12-Jun Accounts Payable 800 Cash 800 (Cash paid to Crawford Company against purchase of equipment on June 05) 12-Jun Accounts Receivable 2250 Fees Earned 2250 (Service provided from June 01-12) 14-Jun Salary Expense 400 Cash 400 (Payment of part-time receptionist 2 week salary) 17-Jun Cash 3175 Fees Earned 3175 (Cash sale of service) 18-Jun Supplies 750 Cash 750 (Cash paid for supplies) 20-Jun Accounts Receivable 1100 Fees Earned 1100 (Services provided on account) 24-Jun Cash 1850 Fees Earned 1850 (Cash sale of service to client) 26-Jun Cash 1600 Accounts Receivable 1600 (Received cash from client on account) 27-Jun Salary Expense 400 Cash 400 (Payment of part-time receptionist 2 week salary) 29-Jun Miscellaneous Expense 130 Cash 130 (Payment of telephone bill) 30-Jun Miscellaneous Expense 200 Cash 200 (Payment of electricity bill) 30-Jun Cash 2050 Fees Earned 2050 (Sale of service to client for period of June 25-30) 30-Jun Accounts Receivable 1000 Fees Earned 1000 (Services provided on account for remainder of June) 30-Jun Dustin Larkin - Drawing 4500 Cash 4500 (Cash withdrawal for personal use) 52475 52475 Credit Trial Balance For the month ending June 30 Debit 8,875.00 4,500.00 3,450.00 2,000.00 9,300.00 Cash Prepaid Rent Accounts Recivable Supplies Office Equipment Accounts Payable Unearned Fees Dustin Larkin - Capital Dustin Larkin - Drawing Fees Earned Insurance Expense Miscellaneous Expense Salary Expense 1,000.00 3,000.00 20,250.00 4,500.00 11,425.00 1,800.00 450.00 800.00 35,675.00 35,675.00 General Journal Description(Account Name) Debit Date Income Statement Credit Revenues: Expenses: Prepare an Adjusted Trial Balance in the space below. Total Expenses Debit Credit Net Income General Journal Description (Account Name) Date Debit Credit Statement of Owners Equity Owner's Equity, Add: Additional Investment Add: Net Income Subtotal Less: Owner Withdrawals Owner's Equity