Data Table a. One-year insurance premium $2,400 was purchased on April 30. Coverage began on May 1. b. The monthly payroll was $1,300, and the payment to employees was on the 1st of the following month. c. A server was purchased on February 1 for $30,000. Petz estimated that the server could last 5 years, with a salvage value of $2,200 at the end of the 5th year. d. Computer maintenance service was performed for a client on September 28 for $1,500. The invoice was sent on October 5, after the year-end date. e. The Unearned Service Revenue account showed a balance of $4,000, which represents a four-month service contract. Three- quarters of the service was performed by the end of September. Print Done