Tollowing information is available for Segura Corporation on April 30 for the month just ended. Of the $2,750 rent paid to Segura Corporation in advance, $750 has not yet been earned. Accrued salaries at month-end totalled $8,000. A review of the $17,500 unadjusted balance in the prepaid rent account shows a remaining balance of $13,500 at the end of the month. A review of the $20,000 unadjusted balance in the prepaid insurance account shows a remaining balance of $14,100 at the end of the month. The monthly depreciation on the furniture is $80. Prepare the required adjusting entries at April 30, 2014, Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). For each journal entry, indicate how each account affects the balance sheet (Assets, Liabilities, Equity). Use + for increase and - for decrease. For example, if an account decreases equity, choose '-Equity'. General Journal Page GJS Effect On Date Account/Explanation