2. Equipment, purchased January 1 , has an estimated life of eight years. 3. Utilities expense does not include expense for December, estimated at $455. The bill will not arrive until January of the following year. 4. At year-end, employees have earned $3,360 in wages that will not be paid until January. 5. Supplies available at year-end amount to $2,128. 6. At year-end, unpaid interest of $630 has accrued on the notes payable. 7. The firm's lease calls for rent of $805 per month payable on the first of each month, plus an amount equal to 0.75% of annual mailing fees earned. The rental percentage is payable within 15 days after the end of the year