Journalize and post the following adjustments.

1. the truck has an estimated useful life of five years.
2. one twelfth of the insurance expired.
3. an inventory count shows $400 of supplies on hand at March 31.
4. accured but unpaid employees salaries were $500
5. the note payable has a 4.5% annual interest rate
6. unbilled cleaning services at March 31 were $500

prepare adjusted trial balance.