Journalize the adjusting entries for the month, and then post to the ledger on Req 6B tab, using April 30 Adj. as the date.

a. Prepaid insurance of $128 has expired this month.

b. At the end of the month, $600 of office supplies are still available.

c. This months depreciation on the computer equipment is $400.

d. Employees earned $320 of unpaid and unrecorded salaries as of month-end.

e. The company earned $2,450 of commissions that are not yet billed at month-end.