Exercise 3: At December 31,2015 the unadjusted trial balance of Oscar Films Company shows the following balances for selected accounts: Supplies Oscar films company prepares its financial Statements yearly. Analysis reveals the following Data Supplies on hand at Dec 31,2015 are $4,500 The one-year insurance policy began on July 1, 2015 30% of the unearned revenues has been earned. Prepaid Insurance Equipment $ 12,750 18,000 60,000 Accumulated 36,000 Depreciation Unearned Revenue 22,500 75,000 60,000 Notes Payable Service Revenue The 2-year note is signed on April 1, 2015 and bears an interest of 10% annually. Services rendered to customers, not billed at December 31,2015 totaled $5,250 Salaries of $3,750 were unpaid at December 31, 2015.