Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2015. The transactions during 2015 have been journalized and posted. The following data are available to e adjusting journal entries: a. The unadjusted balance in Supplies was $940 at December 31, 2015. The unadjusted balance in b. Wages earned by employees during December 2015, unpaid and unrecorded at December 31, 2015, c. A portion of the store's basement is now being rented for $1,190 per month to K. Frey. On November Supplies Expense was SO at December 31, 2015. A year-end count showed S100 of supplies on hand. amounted to S4,600. The last paychecks were issued December 28; the next payments will be made on January 6, 2018 1, 2015, the store collected six months' rent in advance from Frey in the amount of S7,140. It was credited in full to Unearned Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2015. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2015 is $2,900, although none has been recorded yet. d. e. On December 31, 2015, the unadjusted balance in Prepaid Insurance was $3,540. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2015. The unadjusted balance in Insurance Expense was $870, which was the cost of insurance from January 1 to June 30, 2015. f. Jaworski's store did some ski repair work for Frey. At the end of December 31, 2015, Frey had not paid for work completed amounting to S840. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2016