F93 PDHP'E" :'0 Accrued but unrecorded and uncoliected consulting services revenue totals $1,500 at December 31, 2016. The company determined that $2,500 of previously unearned consulting services revenue had been earned at December 31, 2016. Ofce supplies on hand at December 31, 2016 total $110 The company purchased all of its equipment when it rst began business. At that time, the estimated useful life of the equipment was six years (72 months) with no resale value. The company prepaid its 6-month rent agreement on October 1, 2016. The company prepaid its 12-month insurance policy on March 1, 2016. Accrued but unpaid salaries total $1,900 at December 31, 2016. On June 1, 2016, the company borrowed $9,000 by signing a 9-month, 8% note payable. The entire amount, plus interest, is due on March 1, 2017. The company's CPA estimates that income taxes expense for the entire year is $7,500. The unpaid portion of this amount is due early in 2017