Manitoba Mini Homes Corp. has annual earnings of $24,500 in its unadjusted trial balance. The company prepares financial statements annually, with adjusting journal entries recorded at year-end. The following items have not yet been addressed for the fiscal period ended 31 December:

a. A 12-month, $2,880 insurance policy that commenced on 1 September was paid on 1 September and debited to prepaid insurance at that time. The prepaid insurance account already had a balance of $1,730 on 1 September in relation to the prior insurance coverage, which expired on 30 August.

b. The office supplies inventory account had a balance of $1,200 at the beginning of the year. Supplies costing $3,800 were purchased during the year and expensed as bought. There is an inventory of $1,600 physically on hand at the end of the year.

c. Manitoba completed a mini-home sale on the last day of the fiscal year but has not yet recorded the transaction. The mini-home was sold for $55,900, and the proceeds were to be paid in early January. The unit has a cost of $43,000 and was still in inventory on the books as of 31 December.

d. A service charge of $190, a deduction from the cash account per the bank statement for December, has not yet been recorded. Interest on outstanding loans for $460 was also taken out of the bank account in December but is not recorded.

e. A customer paid a $9,900 deposit for repairs in December. This amount was credited to revenue, but the work is not expected to be done until January.

f. A customer paid $6,480 in early November for one years rent on a mini-home, a rental arrangement effective on 1 November. The cash received was credited to revenue in November.

g. A customer paid $7,320 in early August for one years rent on a mini-home, a rental arrangement commencing on 1 August. The cash received was credited to unearned revenue in August. h. A customer who rents a mini-home did not pay her rent in November or December, although the company believes that the amount will be paid in January. Nothing has been recorded for November or December. Monthly rental is $400 on this unit.