Journalize the March 31 adjusting entry required under the amount of expired during the year is $15, 300. Refer to the Chart of Accounts for exact working of account titles. Journalize the March 31 adjusting entry required under the amount of unexpired insurance applicable to future periods is, $3, 330. Refer to the chart of Accounts for exact wording of account titles. Journalize the March 31 adjusting entry required under the amount of expired during the year is $15, 300. Refer to the Chart of Accounts for exact working of account titles. Journalize the March 31 adjusting entry required under the amount of unexpired insurance applicable to future periods is, $3, 330. Refer to the chart of Accounts for exact wording of account titles