Ine following are selected unadjusted account balances as at December 31,2021 , the vear end of Joseph's Law Firm: Additional information obtained from a review of the law firm's records: 1. Work done for clients in December that will be invoiced in January is $9,800. 2. Prepaid insurance includes $12,600 paid for a one-year policy that was effective December 1, 2021 3. Salaries are paid monthly on the 15th of each month. The salaries earned by employees from December 16 to 31 total $5,000