he data needed to determine year-end adjustments are as follows: Unexpired insurance at August 31, $1,800. Supplies on hand at August 31, $300. Depreciation of building for the year, $7,500. Depreciation of equipment for the year, $6,000. Rent unearned at August 31, $2,250. Accrued salaries and wages at August 31, $2,175. Fees earned but unbilled on August 31, $12,700