On November 30, the end of the current fiscal year, the following information is available to assist Allerton Corporation's accountants in making adjusting entries:

1. 1. OnSaturday,December2,thecompany,whichisonasix-dayworkweek,willpayitsregularemployeestheirweeklywagesof$15,000.
2. 2.OnOctober1,thecompanycompletednegotiationswithaclientandacceptedanadvanceof$18,600forservicestobeperformedmonthlyforayear.The$18,600wascreditedtoUnearnedServicesRevenue.
3. 3.The Prepaid Insurance account shows the following on November 30:

   Beginning balance	$4,720
   July 1	4,200
   October 1	7,272

   The beginning balance represents the unexpired portion of a one-year policy purchased in September of the previous year. The July 1 entry represents a new one-year policy, and the October 1 entry represents additional coverage in the form of a three-year policy.