Record and post the following adjustments:

a. Insurance expired in April, Rs. 22,500.

b. Supplies on hand April 29, Rs. 153,000.

c. Depreciation for the office equipment in April, Rs. 75,000.

d. Accrued receptionist salary on April 30, Rs. 3000.

e. Rent expired in April, Rs. 225,000.

f. Earned Rs. 300,000 of services that were previously paid for on 4/6.