1700 12/31/2015 12/31/2014 2 1200 3500 4200 4200 6700 8200 3800 2200 11500 15600 Prepaid Insurance Prepaid Rent Interest Receivable Unearned Revenue Interest Payable Salaries Payable ? 6 200 4800 Insurance Expense Rent Expense Interest Revenue Sales revenue earned current period paid in prior period: Interest Expense Salary expense ?>9400 22680 15900 ? > 8130 22290 Insurance Payments Rent payments Interest Received Revenue payments received in advance Interest Paid 5300 8700 24800 ? 6530