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a . Supplies available at the end of the current fiscal year total $ 2 , 5 2 0 . b . Cost of expired

a. Supplies available at the end of the current fiscal year total $2,520.
b. Cost of expired insurance for the current fiscal year is $4,095.
c. Annual depreciation on equipment is $9,000.
d. June utilities expense of $560 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $560 amount owed must be recorded.
e. Employees have earned $2,000 of accrued and unpaid wages at fiscal year-end.
f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $300.
g. Additional property taxes of $1,000 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end.
h. $220 of accrued interest for June has not yet been paid or recorded.

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