... 0 11 CHECK PIGURE 2. Adjusted Trial Balance, debits $572,520 Packim Careers provides training to individuals who pay tuition directly to the business. The business also offers extension training to groups in off-site locations. Additional information available at the December 31, 2020 year end follows: 2. An analysis of the company's policies shows that $1.250 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $450 are on hand at the end of the year. c. The estimated annual depreciation on the equipment is $8.000 d. The estimated annual depreciation on the professional library is $4.500 e. The school offers off-campus services for specific employers On November the company agreed to do a special simonth course for a client. The contract calls for a monthly fee of $950, and the client paid the first five months' revenue in advance. When the cash was received, the Unearned Extension Revenue account was credited. 1. On October 15, the school agreed to teach a four month class for an individual for $1.200 tuition per month payable at the end of the class. The services to date have been provided as agreed, but no payment has been received. The school's two employees are paid weekly. As of the end of the year, three days' wages have accrued at the rate of 5120 per day for each employee h. The balance in the Prepaid Rent account represents the rent for three months: December, January, and February PAR CAREERS Credit Oude S Cash Accounts recebe Teaching supplies Pregadinsurance Preparent Pronary med depreciation, pronary iment Accumulated depreconeguiment Accounts payable 6500 1400 7200 60 000 18000 36000 12.000 2500 6.100 219.000 92000 198000 72500 0 14000 11 200 15 WHO