PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers extension training to groups in off-site locations. Additional information available at the December 31, 2020, year-end follows. a. An analysis of the company's policies shows that $1,270 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $470 are on hand at the end of the year. c. The estimated annual depreciation on the equipment is $8,250 d. The estimated annual depreciation on the professional library is $4,590. e. The school offers off-campus services for specific employers. On November 1, the company agreed to do a special six-month course for a client. The contract calls for a monthly fee of $930, and the client paid the first five months' revenue in advance. When the cash was received, the Unearned Extension Revenue account was credited. 1. On October 15, the school agreed to teach a four-month class for an individual for $1,220 tuition per month payable at the end of the class. The services to date have been provided as agreed, but no payment has been received. g. The school's two employees are paid weekly. As of the end of the year, three days' wages have accrued at the rate of $130 per day for each employee. h. The balance in the Prepaid Rent account represents the rent for three months: December, January, and February Account Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional 1hrary PACRIM CAREERS Trial Balances December 31, 2020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. $18,200 Cr. Dr. Cr. Dr. c. 0 6,700 1,420 7,500 61.200