1. Part 4: At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6).

   a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. c. Depreciation of office equipment for May is $330. d. Accrued receptionist salary on May 31 is $325. e. Rent expired during May is $1,600. f. Unearned fees on May 31 are $3,210.

   Part 6: Journalize the adjusting entries. Then, post the entries to the attached spreadsheet from part 2.

   a. Insurance expired during May is $275.

   Date	Account Name	Post. Ref.	Debit	Credit
   May 31	Accounts PayableCashInsurance ExpensePrepaid InsuranceUnearned Fees		fill in the blank 2	fill in the blank 3
   	Accounts PayableCashFees EarnedInsurance ExpensePrepaid Insurance		fill in the blank 5	fill in the blank 6

   b. Supplies on hand on May 31 are $715.

   Date	Account Name	Post. Ref.	Debit	Credit
   May 31	Accounts PayableCashOffice EquipmentSuppliesSupplies Expense		fill in the blank 8	fill in the blank 9
   	Accounts PayableCashOffice EquipmentSuppliesSupplies Expense		fill in the blank 11	fill in the blank 12

   c. Depreciation of office equipment for May is $330.

   Date	Account Name	Post. Ref.	Debit	Credit
   May 31	Accounts ReceivableAccumulated DepreciationCashDepreciation ExpenseOffice Equipment		fill in the blank 14	fill in the blank 15
   	Accounts ReceivableAccumulated DepreciationCashDepreciation ExpenseOffice Equipment		fill in the blank 17	fill in the blank 18

   d. Accrued receptionist salary on May 31 is $325.

   Date	Account Name	Post. Ref.	Debit	Credit
   May 31	CashDividendsSalaries PayableSalary ExpenseUnearned Fees		fill in the blank 20	fill in the blank 21
   	CashDividendsSalaries PayableSalary ExpenseUnearned Fees		fill in the blank 23	fill in the blank 24

   e. Rent expired during May is $1,600.

   Date	Account Name	Post. Ref.	Debit	Credit
   May 31	Accounts ReceivableCashPrepaid RentRent ExpenseUnearned Fees		fill in the blank 26	fill in the blank 27
   	Accounts ReceivableCashPrepaid RentRent ExpenseUnearned Fees		fill in the blank 29	fill in the blank 30

   f. Unearned fees on May 31 are $3,210.

   Date	Account Name	Post. Ref.	Debit	Credit
   May 31	Accounts PayableAccounts ReceivableCashFees EarnedUnearned Fees		fill in the blank 32	fill in the blank 33
   	Accounts PayableAccounts ReceivableCashFees EarnedUnearned Fees		fill in the blank 35	fill in the blank 36

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