\begin{tabular}{|c|c|c|} \hline \begin{tabular}{c} ALPINE EXPEDITIONS \\ UNADJUSTED TRIAL BALANCE \\ DECEMBER 31, CURRENT YEAR \end{tabular} & & \\ \hline Cash =0 & $13,900 & \\ \hline Accounts receivable & 78,000 & \\ \hline Prepaid insurance & 18,000 & \\ \hline Prepaid advertising & 2,200 & \\ \hline Climbing supplies & 4,900 & , \\ \hline Climbing equipment & 57,600 & \\ \hline Accumulated depreciation: climbing equipment & & $38,400 \\ \hline Accounts payable & & 1,250 \\ \hline Notes payable & & 10,000 \\ \hline Interest payable & & 150 \\ \hline Income taxes payable & & 1,200 \\ \hline Unearned client revenue & & 9,600 \\ \hline Capital stock & & 17,000 \\ \hline Retained earnings & & 62,400 \\ \hline Client revenue earned & & 188,000 \\ \hline Advertising expense & 7,400 & \\ \hline Insurance expense & 33,000 & \\ \hline Rent expense & 16,500 & \\ \hline Climbing supplies expense & 8,400 & \\ \hline Repairs expense & 4,800 & \\ \hline Depreciation expense: climbing equipment & 13,200 & \\ \hline Salaries expense & 57,200 & \\ \hline Interest expense & 150 & \\ \hline Incone taxes expense & 12,750 & \\ \hline & $328,000 & $328,000 \\ \hline \end{tabular} Other Dato 1. Accrued but unrecorded fees earned as of December 31 amount to $6,400. 2. Records show that $6,600 of cash recelpts originally recorded as unearned client revenue had been earned as of December 31. 3. The company purchased a 12 -month insurance policy on June 1 of the current year for $36,000. 4. On December 1 of the current year, the company pald $2.200 for numerous advertisements in several climbing magazines. Half of these advertisements have appeared in print as of December 31. 5. Climbing supplies on hand at December 31 amount to $2.000 6. All climbing equipment was purchased when the business first formed. The estimated life of the equipment at that time was four years (or 48 months). 7. On October 1 of the current year, the company borrowed $10,000 by signing an 8 -month, 9 percent note payable. The entire note, plus 8 months' accrued interest, is due on June 1 of the upcoming year. 8. Accrued but unrecorded salaries at December 31 amount to $3,100. 9. Estimated income taxes expense for the entire year totals $14,000. Taxes are due in the first quarter of the upcoming year. Required: c. Which of the listed accounts represent deferred expenses