Miller & Associates is a marketing firm with offices in several cities in the Mid-Atlantic region. Millers fiscal year-end is December 31, and it prepares financial statements just once a year, at year-end. For bookkeeping purposes, Miller has adopted a policy to record payments and collections in advance into asset and liability accounts, respectively. The companys unadjusted trial balance at December 31, 2024 is shown below. All accounts have normal-side balances.