a.	Unexpired insurance at August 31, $5,850.
b.	Supplies on hand at August 31, $310.
c.	Depreciation The systematic periodic transfer of the cost of a fixed asset to an expense account during its expected useful life.of building for the year, $7,750.
d.	Depreciation of equipment for the year, $4,220.
e.	Rent unearned at August 31, $1,495.
f.	Accrued salaries and wages at August 31, $3,040.
g.	Fees earned but unbilled on August 31, $11,185.