Delton discovered that 40% of the unearned revenue appearing in the trial balance had actually been earned as of the end of the year. A physical count of supplies on hand revealed a year-end balance of only $3,000. Unpaid and unrecorded invoices for utilities for December amounted to $1,500. The last payday was December 26. Employees are owed an additional $3,900 that has not been recorded. Additional depreciation of $3,100 needs to be recorded