Jorunalize the adjusting entries.

1. At the end of October, the following adjustment data was assembled.

• Supplies on hand were $2,000
• Rent expired during the month $1,800
• Unearned fees at the end of the month was $2,500
• Insurance expired during the month was $450
• Accrued salaries payable were $320
• Depreciation on equipment during the month was $475