The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered a review of the concepts. Note: You must complete parts 1, 2 and 3 before completing parts 4 and 6. Please note that part 5 is optional 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, 1. 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 . Print Item a. Insurance expired during May is $275. Date Account Name Post. Ref. Debit Credit + May 31 b. Supplies on hand on May 31 are $715. Date Account Name Post. Ref. May 31 Debit Credit C. Depreciation of office equipment for May is $330. Date Account Name Post. Ref. May 31 Debit Credit d. Accrued receptionist salary on May 31 is $325. Date Account Name Post. Ref. Debit Credit May 31 e. Rent expired during May is $1,600. Date Account Name Post. Ref. Debit Credit May 31 I f. Unearned fees on May 31 are $3,210. Date Account Name Post. Ref. Debit Credit May 31 The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Note: You must complete parts 1, 2, 3, 4 before completing part 5. Part 5: Enter the unadjusted trial balance on an end-of-period spreadsheet (work sheet) and complete the spreadsheet using the following adjustment data. 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. If an amount box does not require an entry, leave it blank or enter"O". Kelly Consulting End-of-Period Spreadsheet (Work Sheet) For the Month Ended May 31, 2018 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Debit Credit Account Title Debit Credit Debit Credit Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Office Equipment Accum. Depreciation Accounts Payable Salaries Payable Unearned Fees Common Stock Retained Earnings Dividends Fees Earned 2:00 PM