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