Use the following information to prepare any adjusting entries required: (a) Examination of an insurance policy showed $240 of expired insurance. (b) An inventory showed $210 of unused massage supplies on hand. (c) Estimated depreciation expense on massage equipment, $350. (d) Estimated depreciation expense on the building, $2,220. (e) A massage therapist owes $200 for space rental payments, and this was unrecorded at the time the trial balance was prepared. (f) $200 of the Unearned Rent account balance was earned by year-end. (g) The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked three days this week for which she has nor been paid