Meyer Co. follows the practice of recording prepaid expenses and unearned revenues in balance sheet accounts. The company's annual accounting period ends on December 31, 2011. The following information concerns the adjusting entries to be recorded as of that date.

a.
The Office Supplies account started the year with a $3,000 balance. During 2011, the company purchased supplies for $12,400, which was added to the Office Supplies account. The inventory of supplies available at December 31, 2011, totaled $2,640.

b.
An analysis of the company's insurance policies provided the following facts:

Policy A was purchased on April 1, 2010 for 24 months at the amount of $15,840.
Policy B was purchased on April 1, 2011 for 36 months at the amount of $13,068.
Policy C was purchased on August 1, 2011 for 12 months at the amount of $2,700.

The total premium for each policy was paid in full (for all months) at the purchase date, and the Prepaid Insurance account was debited for the full cost. (Year-end adjusting entries for Prepaid Insurance were properly recorded in all prior years.)

c.
The company has 15 employees, who earn a total of $2,100 in salaries each working day. They are paid each Monday for their work in the five-day workweek ending on the previous Friday. Assume that December 31, 2011, is a Tuesday, and all 15 employees worked the first two days of that week. Because New Year