$2,700 8,400 Unearned Commission Fees 8,500 Commission Fees Earned 84,000 10,800 Prepaid Maintenance Rent Expense Additional information is as follows. 1. On September 1, 2015, the company entered into a prepaid equipment maintenance contract. Zimmerman Company paid $2,700 to cover maintenance service for 6 months, beginning September 1, 2015. The $2,700 payment was debited to Prepaid Maintenance. 2. Supplies available on December 31 are $3,200. 3. Unearned commission fees at December 31 are $4,000. 4. Commission fees earned but not yet billed at December 31 are $2,800. (Hint: Debit Fees Receivable.) 5. Zimmerman Company's lease calls for rent of $900 per month payable on the first of each month, plus an annual amount equal to 1% of annual commissions earned. This additional rent is payable on January 10 of the following year. (Hint: Use the adjusted amount of commissions earned in computing the additional rent.)