Print Item Part 6: Journalize the adjusting entries. Then, post the entries to the attached spreadsheet from part 2. a. Insurance expired during May is $275. Debit Date Post. Ref. Credit Account Name May 31 b. Supplies on hand on May 31 are $715. Date Account Name Post. Ref. Debit Credit May 31 c. Depreciation of office equipment for May is $330. Date Account Name Post. Ref. Debit Credit May 31 d. Accrued receptionist salary on May 31 is $325. Date Account Name Post. Ref. Debit Credit May 31