You will use the attached spreadsheet to complete several of the remaining parts of this problem. Click on the Spreadsheet icon above to open and save the Excel file to your computer. Your input into the spreadsheet will not be included in your grade in CengageNOW on this problem.

$2.$ Post the transactions from part $1$ to the general ledger in the attached spreadsheet. The posting must be in chronological order. Be sure to go back and enter the appropriate posting references in the journal.

$3.$ In the spreadsheet, prepare an unadjusted trial balance.

$4.$ At the end of April, the following adjustment data were assembled. Analyze and use these data to complete parts $(5)$ and $(6).$

a$.$ Insurance expired during April is $$350.$

b$.$ Supplies on hand on April $30$ are $$1,225.$

c$.$ Depreciation of office equipment for April is $$400.$

d$.$ Accrued receptionist salary on April $30$ is $$275.$

e$.$ Rent expired during April is $$2,000.$

f$.$ Unearned fees on April $30$ are $$2,350.$

$5.($Optional$)$ In the spreadsheet, enter the unadjusted trial balance on the end$-$of$-$period work sheet and complete the work sheet.

$6.$ Journalize the adjusting entries on Page $3$ of the journal. $($Do not insert the account numbers in the journal at this time.$)$ Post the adjusting entries to the general ledger in the spreadsheet. The posting must be in chronological order. Then go back and enter the appropriate posting references in the journal.