1. Unrecorded interest on savings bonds is $231. 2. Property taxes that have been incurred but that have not yet been paid or recorded amount to $246. 3. Legal fees of $860 were collected in advance. By year end 60 percent were still unearned. 4. Prepaid insurance had a $540 balance prior to adjustment. By year-end, 40 percent was still unexpired. 5. Unpaid salaries eamed by year-end but not yet paid or recorded amounted to $1,272