a.-b. Merchandise Inventory, before adjustment, has a balance of $8,800. The newly counted inventory balance is $9,300. c. Unearned Seminar Fees has a balance of $5,500, representing prepayment by customers for five seminars to be conducted in June, July, and August 20X1. Two seminars had been conducted by June 30,20 xx1. d. Prepaid Insurance has a balance of $13,200 for six months' insurance paid in advance on May 1,20X1. e. Store equipment costing $6,530 was purchased on March 31,20 xx1. It has a salvage value of $530 and a useful life of five years. f. Employees have earned $280 that has not been paid at June 30,20 xx1. g. The employer owes the following taxes on wages not paid at