Use the following information to prepare adjusting entries: Prepaid insurance of $130 expired this month. At the end of the month, $700 of office supplies are still available. This months depreciation on computer equipment is $300. Employees earned $580 of unpaid and unrecorded salaries as of month-end. The company earned $1,800 of commissions revenue that is not yet recorded at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement 6B GL tab. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requirement 6B GL tab, prepare an unadjusted trial balance as of April 30. 4. Journalize the