Answer and Explanation:
The adjusting entries are as follows:
a.  Insurance expense $275  
             To Prepaid insurance $275
(To record the insurance expense)
b.  Supplies expense $785 ($1,500 - $715)
             To Supplies $785
(To record the supplies expense)
We assume the balance of supplies before adjustment is $1,500
c. Depreciation - office equipment $330
           To Accumulated depreciation $330
( To record the depreciation expense)
d. Salary Dr $325
         To Accrued salary $325
(To record  the accrued salary)
e.  Rent expense $1,600  
            To Prepaid rent $1,600
(To record the rent expense )
f. Unearned fees $790  
           To Fees revenue $790
(To record the unearned fees is recorded)  
We assume the balance of unearned fees before adjustment is $4,000
Therefore, $790 is arrive from
= $4,000 - $3,210
= $790