Prepare journal entries for these adjustments. Two$-$thirds $($or $$133)$ of one month's insurance coverage has expired. At the end of the month, $$600$ of office supplies are still available. This month's depreciation on the computer equipment is $$500.$ Employees earned $$420$ of unpaid and unrecorded salaries as of month$-$end. The company earned $$1,750$ of commissions that are not yet billed at month$-$end.