D 1 2 3 4 5 6 I 8 9 0 31 32 33 34 85 86 87 88 89 90 91 92 31. 32. 33. 34. 35. 36. 37. 38. 39. A physical inventory showed that only $403.00 worth of general office supplies remained on hand as of June 30. This did not include any of the Super RoutePro. There were 5 units of Super RoutePro on hand. We use FIFO to determine the valuation of the supplies. The annual interest rate on the mortgage payable was 7.25 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16. Record a journal entry to reflect that one half month's insurance has expired. A review of Byte's job worksheets show that there are unbilled revenues in the amount of $19,000 for the period of June 28-30. The Building and the Office Equipment have the following estimated useful lives: Building -31.5 years Office Equipment - 7.0 years Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The bui